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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 701. — Partners, not partnership, subject to tax · Congress.wiki

U.S. Code/Title 26/§ 701

Title 26

26

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26 U.S.C. § 701.Chapter 1

§ 701

Partners, not partnership, subject to tax

Title 26

1 min read

Subchapter: Partners and Partnerships

Need the full chapter outline? Open Chapter 1 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 1 Previous: § 692 Next: § 702

A partnership as such shall not be subject to the income tax imposed by this chapter. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.

Release: pl-119-83 (2026-04-13)

Related Legislation

(1 bill)

Bills that would modify or reference this section of law.

PARTNERSHIPS Act

Ronald Lee Wyden

senate
house
president

6/17/2025

Oregon senator