26 C.F.R. § 1.691(f)-1 Cross reference.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
income in respect of decedents
§ 1.691(f)-1 Cross reference.
