CFR 26-1.708-2014
Internal revenue.Part1:Income taxes. Section1.708:1.

Standard No.

CFR 26-1.708-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 26-1.708-2014

Scope

(a) General rule. For purposes of subchapter K, chapter 1 of the Code, an existing partnership shall be considered as continuing if it is not terminated.

CFR 26-1.708-2014 history

• 2014 CFR 26-1.708-2014 Internal revenue.Part1:Income taxes. Section1.708:1.