CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.691(f)-1—Cross reference.

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.

Code of Federal Regulations

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