Part I — Determination of Tax Liability
- §701 Partners, not partnership, subject to tax
- §702 Income and credits of partner
- §703 Partnership computations
- §704 Partner’s distributive share
- §705 Determination of basis of partner’s interest
- §706 Taxable years of partner and partnership
- §707 Transactions between partner and partnership
- §708 Continuation of partnership
- §709 Treatment of organization and syndication fees