Sec. 1.691(f)-1 Cross reference.
See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.
[Adopted by T.D. 6257, 22 FR 7993, Oct. 8, 1957; republished by T.D. 6500, 25 FR 11814, Nov. 26, 1960. Revised by T.D. 6808, 30 FR 3436, Mar. 16, 1965.]