[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.691(f)-1] [Page 342] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.691(f)-1 Cross reference. See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner. [T.D. 6808, 30 FR 3436, Mar. 16, 1965]