§753 — Partner receiving income in respect of decedent
8 cases·1 followed·1 overruled·6 cited—12% support
Statute Text — 26 U.S.C. §753
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.753-1 Partner receiving income in respect of decedent
- Treas. Reg. §Treas. Reg. §1.753-1(a) Income in respect of a decedent under section 736(a).
- Treas. Reg. §Treas. Reg. §1.753-1(b) Other income in respect of a decedent.
- Treas. Reg. §Treas. Reg. §1.753-1(c) Example.
- Treas. Reg. §Treas. Reg. §1.753-1(d) Effective date.
8 Citing Cases
Conclusion On the basis ofthe foregoing, we hold that petitioners may deduct alimony paid of$242,137 for 2012.
United States v. Barry Sussman
United States v. Amico
United States v. Robert J. Amico, Richard N. Amico