Implements § 691Open in workspace
Reg. § 1.691(f)-1 Cross reference.
26 CFR § 1.691(f)-1eCFR, current through 2026-07-14
See section and the regulations thereunder for application of section to income in respect of a deceased partner.
[T.D. 6808, 30 FR 3436, Mar. 16, 1965]