26 USC § 753 - Partner receiving income in respect of decedent

---
identifier: "/us/usc/t26/s753"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 753 - Partner receiving income in respect of decedent"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "753"
section_name: "Partner receiving income in respect of decedent"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "K"
subchapter_name: "Partners and Partnerships"
part_number: "II"
part_name: "CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 251.)"
---


# § 753. Partner receiving income in respect of decedent

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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 251.)