26 U.S. Code § 704 - Partner’s distributive share
https://www.law.cornell.edu/uscode/text/26/704
Web26 U.S. Code § 704 - Partner’s distributive share. U.S. Code. Notes. prev | next. (a) Effect of partnership agreement. A partner’s distributive share of income, gain, loss, deduction, or credit shall, except as otherwise provided in this chapter, be determined by the partnership agreement. (b) Determination of distributive share A partner ...
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