U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— Partners and Partnerships › Part PART II— CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart D— Provisions Common to Other Subparts

26 U.S.C. § 753

Partner receiving income in respect of decedent

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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.