---
type: "LegalText"
title: "26 U.S.C. § 753"
description: "Partner receiving income in respect of decedent"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "753"
citation: "26 U.S.C. § 753"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s753"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "d9d7bff8bcd1acbaa8d923601158be217f6d82ebbcb6e63423c9359f138c9082"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "59e01a8bdb1dd8269a73576f116ad16a4e91d12c5d0a3f127c2fe2a8641160ec"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 753 - Partner receiving income in respect of decedent

## Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 251.)