Subchapter K—Partners and Partnerships (§§ 701—777)
- PART I—DETERMINATION OF TAX LIABILITY (§§ 701—709)
- PART II—CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS (§§ 721—755)
- PART III—DEFINITIONS (§ 761)
- PART IV—SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS (§§ 771—777)