1. Regulations
  2. title 26
  3. chapter I-i9
  4. part 1
  5. subjgrp 12
  6. § 1.691f-1

View all text of Subjgrp 12 [§ 1.691(a)-1 - § 1.692-1]

§ 1.691(f)-1 - Cross reference.

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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.691