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26 U.S.C. 704 - Partner's distributive share


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Sec. 701 - Partners, not partnership, subject to tax
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Sec. 702 - Income and credits of partner
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Sec. 703 - Partnership computations
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Sec. 704 - Partner's distributive share
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Sec. 705 - Determination of basis of partner's interest
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Sec. 706 - Taxable years of partner and partnership
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Sec. 707 - Transactions between partner and partnership
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Sec. 708 - Continuation of partnership
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Sec. 709 - Treatment of organization and syndication fees
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