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.