View all text of Subpart D [§ 751 - § 755]
§ 753. Partner receiving income in respect of decedent
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 251.)