26 USC 706
§ 706 - Taxable years of partner and partnership
- § 706 - Taxable years of partner and partnership
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1976 Amendment
- Construction of Section 806 of Pub. L. 99–514
- Plan Amendments Not Required Until January 1, 1989
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