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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter K
Part I
§ 707. Transactions between part...
§ 709. Treatment of organization...
§ 707. Transactions between part...
§ 709. Treatment of organization...
U.S. Code
Notes
§ 708.
Continuation of partnership
(a)
General rule
(b)
Termination
(1)
General rule
(2)
Special rules
(A)
Merger or consolidation
(B)
Division of a partnership
(
Aug. 16, 1954, ch. 736
,
68A Stat. 244
;
Pub. L. 115–97, title I, § 13504(a)
,
Dec. 22, 2017
,
131 Stat. 2141
.)
cite as:
26 USC 708
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