{"identifier":"/us/usc/t26/s753","title":26,"num":"\u00a7\u202f753.","heading":"Partner receiving income in respect of decedent","text":"\u00a7\u202f753.\nPartner receiving income in respect of decedent\nThe amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.","url":"https://projectusc.org/usc/t26/s753.html","content":[{"t":"sec","id":"/us/usc/t26/s753","children":[{"t":"num","text":"\u00a7\u202f753."},{"t":"heading","text":"Partner receiving income in respect of decedent"},{"t":"content","text":"\n","children":[{"t":"p","text":"The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}