---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schK/ptI"
level: "part"
label: "Part I"
heading: "Determination of Tax Liability"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schK-ptI"
sections_count: 9
---

# Part I — Determination of Tax Liability

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter K — Partners and Partnerships

## Sections

- [§701. Partners, not partnership, subject to tax](/usc/26/701.md)
- [§702. Income and credits of partner](/usc/26/702.md)
- [§703. Partnership computations](/usc/26/703.md)
- [§704. Partner’s distributive share](/usc/26/704.md)
- [§705. Determination of basis of partner’s interest](/usc/26/705.md)
- [§706. Taxable years of partner and partnership](/usc/26/706.md)
- [§707. Transactions between partner and partnership](/usc/26/707.md)
- [§708. Continuation of partnership](/usc/26/708.md)
- [§709. Treatment of organization and syndication fees](/usc/26/709.md)