Definitions

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Definitions

Sections

• 1.761-1
  § 1.761-1 Terms defined.
• 1.761-2
  § 1.761-2 Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
• 1.761-3
  § 1.761-3 Certain option holders treated as partners.