26 U.S. Code Subtitle A Chapter 1 Subchapter K - Partners and Partnerships U.S. Code Notes prev | next PART I—DETERMINATION OF TAX LIABILITY (§§ 701 – 709) PART …

§708. Continuation of partnership (a) General rule For purposes of this subchapter, an existing partnership shall be considered as continuing if it is not terminated.

In this article, Santamaria and Tucker analyze potential subchapter K changes and the likelihood that they will become law before some provisions of the Tax Cuts and Jobs Act expire.

Nov 21, 2025 · Subchapter K includes specific rules governing transactions between a partner and the partnership when the partner acts in a capacity other than as a member. These rules …

Links to related code sections make it easy to navigate within the IRC.

Jun 21, 2023 · Subchapter K is part of the Internal Revenue Code – a comprehensive statute that outlines federal taxation in the United States. Specifically, Subchapter K deals with the …

Subchapter K - Partners and Partnerships from Chapter 1, Title 26, Subtitle A of the U.S. Code (2023)

Jan 12, 2025 · Subchapter K, a complex area of tax law, governs the taxation of partnerships and S corporations. The logic behind Subchapter K stems from four key entities involved: …

Subchapter K allows partnerships to allocate income, gains, losses, deductions, and credits among partners based on the partnership agreement, provided allocations have substantial …

Subchapter K—Partners and Partnerships re u er paragra s (1) throug ... Part I. II. III. [IV. Determination of tax liability. Contributions, distributions, and transfers. Definitions. Repealed.] …