Part I. DETERMINATION OF TAX LIABILITY
- § 701 - Partners, not partnership, subject to tax
- § 702 - Income and credits of partner
- § 703 - Partnership computations
- § 704 - Partner’s distributive share
- § 705 - Determination of basis of partner’s interest
- § 706 - Taxable years of partner and partnership
- § 707 - Transactions between partner and partnership
- § 708 - Continuation of partnership
- § 709 - Treatment of organization and syndication fees