PART I—DETERMINATION OF TAX LIABILITY (§§ 701—709)
- § 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