---
kind: "section"
citation: "26 U.S.C. § 753"
title: "26"
title_heading: "Internal Revenue Code"
number: "753"
heading: "Partner receiving income in respect of decedent"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/753"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter K — Partners and Partnerships"
  - "Part II — Contributions, Distributions, and Transfers"
  - "Subpart D — Provisions Common to Other Subparts"
---

# §753. Partner receiving income in respect of decedent


The amount includible in the gross income of a successor in [interest](/usc/26/856.md?p=f-1) of a [deceased partner](/usc/26/1402.md?p=f-2) under [section 736(a)](/usc/26/736.md?p=a) shall be considered income in respect of a decedent under section 691.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 251.)