Subchapter K. Partners and Partnerships

Part I. Determination of Tax Liability

• 26 U.S.C. § 701 Partners, Not Partnership, Subject to Tax
• 26 U.S.C. § 702 Income and Credits of Partner
• 26 U.S.C. § 703 Partnership Computations
• 26 U.S.C. § 704 Partner's Distributive Share
• 26 U.S.C. § 705 Determination of Basis of Partner's Interest
• 26 U.S.C. § 706 Taxable Years of Partner and Partnership
• 26 U.S.C. § 707 Transactions Between Partner and Partnership
• 26 U.S.C. § 708 Continuation of Partnership
• 26 U.S.C. § 709 Treatment of Organization and Syndication Fees

Part II. Contributions, Distributions, and Transfers

• Subpart A. Contributions to a Partnership
• Subpart B. Distributions By a Partnership
• Subpart C. Transfers of Interests In a Partnership
• Subpart D. Provisions Common to Other Subparts

Part III. Definitions

• 26 U.S.C. § 761 Terms Defined

Part IV. Special Rules For Electing Large Partnerships

• 26 U.S.C. § 771 Application of Subchapter to Electing Large Partnerships
• 26 U.S.C. § 772 Simplified Flow-Through
• 26 U.S.C. § 773 Computations At Partnership Level
• 26 U.S.C. § 774 Other Modifications
• 26 U.S.C. § 775 Electing Large Partnership Defined
• 26 U.S.C. § 776 Special Rules For Partnerships Holding Oil and Gas Properties
• 26 U.S.C. § 777 Regulations