Current through Pub. L. 119-100Open in workspace

§ 753 Partner receiving income in respect of decedent

The amount includible in the gross income of a successor in interest of a deceased partner under section shall be considered income in respect of a decedent under section .

(Aug. 16, 1954, ch. 736, 68A Stat. 251.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 753

Source: decipher.legal/usc/26/753 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)