§703. Partnership computations — Inbound Citations
26 U.S.C. § 703
Cited by 5 provisions in release 119-102.
Citations to §703(a)
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(A) taxable income of the partnership as determined under section 703(a),
Citations to §703(a)(1)
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(1) Paragraph (1) of section 703(a) shall not apply.
Citations to §703(a)(2)
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(D) the deductions referred to in section 703(a)(2) (other than any deduction under section 212) shall not be allowed, and
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(2) the deductions referred to in section 703(a)(2) shall not be allowed to the corporation,
Citations to §703(b)
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(2) For right of each partner to make election under this section, see section 703(b).