---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schK"
level: "subchapter"
label: "Subchapter K"
heading: "Partners and Partnerships"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schK"
sections_count: 30
---

# Subchapter K — Partners and Partnerships

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

## Contents

- [Part I — Determination of Tax Liability](/usc/26/stA-ch1-schK-ptI.md)
- [Part II — Contributions, Distributions, and Transfers](/usc/26/stA-ch1-schK-ptII.md)
- [Part III — Definitions](/usc/26/stA-ch1-schK-ptIII.md)
- [Part IV — Repealed](/usc/26/stA-ch1-schK-ptIV.md)