Subchapter K. Partners and Partnerships

• PART I [§ 701 - § 709] - DETERMINATION OF TAX LIABILITY
• PART II [§ 721 - § 755] - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
• PART III [§ 761 - § 761] - DEFINITIONS
• PART IV [§ 771 - § 777] - REPEALED]