# Treas. Reg. § 1.691(f)-1: Cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.691(f)-1>. Interprets 26 U.S.C. § 691.

See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner. 

[T.D. 6808, 30 FR 3436, Mar. 16, 1965]