§ 1.691(f)-1

§ 1.691(f)-1 Cross reference.

Map

See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.

[T.D. 6808, 30 FR 3436, Mar. 16, 1965]

Citation

26 C.F.R. § 1.691(f)-1