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  • Sec.  701. Partners, not partnership, subject to tax.
  • Sec.  702. Income and credits of partner.
  • Sec.  703. Partnership computations.
  • Sec.  704. Partner's distributive share.
  • Sec.  705. Determination of basis of partner's interest.
  • Sec.  706. Taxable years of partner and partnership.
  • Sec.  707. Transactions between partner and partnership.
  • Sec.  708. Continuation of partnership.
  • Sec.  709. Treatment of organization and syndication fees.
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(Last updated May 8, 2002)