Source: https://www.law.cornell.edu/uscode/text/26/703
Timestamp: 2017-03-28 14:08:16
Document Index: 86635465

Matched Legal Cases: ['§ 703', '§\u202f2', '§\u202f504', '§\u202f304', '§\u202f501', '§\u202f1901', '§\u202f2115', '§\u202f101', '§\u202f2', '§\u202f511', '§\u202f701', '§\u202f1008', '§\u202f13150', '§\u202f2115', '§\u202f1901']

26 U.S. Code § 703 - Partnership computations | US Law | LII / Legal Information Institute
(a) Income and deductionsThe taxable income of a partnership shall be computed in the same manner as in the case of an individual except that—
the deduction for taxes provided in section 164(a) with respect to taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States,
(b) Elections of the partnershipAny election affecting the computation of taxable income derived from a partnership shall be made by the partnership, except that any election under—
(Aug. 16, 1954, ch. 736, 68A Stat. 240; Pub. L. 89–570, § 2(b), Sept. 12, 1966, 80 Stat. 764; Pub. L. 91–172, title V, § 504(c)(3), Dec. 30, 1969, 83 Stat. 633; Pub. L. 92–178, title III, § 304(c), Dec. 10, 1971, 85 Stat. 523; Pub. L. 94–12, title V, § 501(b)(3), Mar. 29, 1975, 89 Stat. 53; Pub. L. 94–455, title XIX, § 1901(b)(21)(F), title XXI, § 2115(c)(2), Oct. 4, 1976, 90 Stat. 1798, 1909; Pub. L. 95–30, title I, § 101(d)(10), May 23, 1977, 91 Stat. 134; Pub. L. 96–589, § 2(e)(1), Dec. 24, 1980, 94 Stat. 3396; Pub. L. 99–514, title V, § 511(d)(2)(B), title VII, § 701(e)(4)(E), Oct. 22, 1986, 100 Stat. 2249, 2343; Pub. L. 100–647, title I, § 1008(i), Nov. 10, 1988, 102 Stat. 3445; Pub. L. 103–66, title XIII, § 13150(c)(9), Aug. 10, 1993, 107 Stat. 448.)
1976—Subsec. (a)(2)(G). Pub. L. 94–455, § 2115(c)(2), substituted “wells” for “production subject to the provisions of section 613A(c)”.
Subsec. (b). Pub. L. 94–455, § 1901(b)(21)(F), struck out “under section 615 (relating to pre-1970 exploration expenditures),” after “of the United States, and any election”.
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