# 26 U.S.C. § 753: Partner receiving income in respect of decedent

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s753>. Cite pinpoints as 26 U.S.C. § 753(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.753-1](/26/reg/1.753-1.md): Partner receiving income in respect of decedent. (interprets § 753)

## Connections

Cites: § 691 Recipients of income in respect of decedents; § 736 Payments to a retiring partner or a deceased partner’s successor in interest

Cited by: § 691 Recipients of income in respect of decedents

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 251