§706. Taxable years of partner and partnership — Inbound Citations
26 U.S.C. § 706
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 706 as a whole
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(iv) a partnership’s or partner’s taxable year under section 706,
Citations to §706(b)
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(e) For purposes of this section, the term “required taxable year” means the taxable year determined under section 706(b), 1378, or 441(i) without taking into account any taxable year which is allowable by reason of business purposes. Solely for purposes of the preceding sentence, sections 706(b), 1378, and 441(i) shall be treated as in effect for taxable years beginning before January 1, 1987.
Citations to §706(c)(2)
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(f) For rules in the case of the sale, exchange, liquidation, or reduction of a partner’s interest, see section 706(c)(2).