2024 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

2023 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

2022 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

2021 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

2015 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

2014 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

2010 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

2009 26 CFR 1.61-13 – Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust