U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter K—Partners and Partnerships (§§ 701—777) > PART II—CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS (§§ 721—755) > Subpart D—Provisions Common to Other Subparts (§§ 751—755) > § 753. Partner receiving income in respect of decedent

§ 753. Partner receiving income in respect of decedent

The amount includible in the gross income of a successor in interest of a deceased partner under section 736 (a) shall be considered income in respect of a decedent under section 691.