26 USC 751
§ 751 - Unrealized receivables and inventory items
- § 751 - Unrealized receivables and inventory items
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1978 Amendments
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Plan Amendments Not Required Until January 1, 1989