§701. Partners, not partnership, subject to tax — Inbound Citations

Citations to 26 U.S.C. § 701 as a whole

• 7 U.S.C. § 1308(a)(5)(A)

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  (A) a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986 [26 U.S.C. 701 et seq.]);
• 46 U.S.C. § 53513(2)

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  (2) a similar rule shall be applied to a continuation of a partnership (within the meaning of subchapter K of chapter 1 of such Code (26 U.S.C. 701 et seq.)).