1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter K
  6. part I
  7. § 708

View all text of Part I [§ 701 - § 709]

§ 708. Continuation of partnership
(a) General rule
(b) Termination
(1) General rule
(2) Special rules
(A) Merger or consolidation
(B) Division of a partnership
(Aug. 16, 1954, ch. 736, 68A Stat. 244; Pub. L. 115–97, title I, § 13504(a), Dec. 22, 2017, 131 Stat. 2141.)

CITE AS: 26 USC 708