GroundRules
26 CFR 1.704-1T: -1T Partner's distributive share (temporary).
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
(a) For further guidance, see § 1.704-1(a).
(b)(1) For further guidance, see § 1.704-1(b)(1).
(2) For further guidance, see § 1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).
(i) through (iii) [Reserved]
(iv)(a) through (e) [Reserved]
(f)(1) through (5) [Reserved]
(g) For further guidance, see § 1.704-1(b)(2)(iv)(g) through (s).
(h) through (s) [Reserved]
(3) For further guidance, see § 1.704-1(b)(3) through (6).
(4) through (6) [Reserved]
(c) For further guidance, see § 1.704-1(c) through (e).
(d) through (e) [Reserved]
Collected 2026-08-27T02:25:11Z. Source file · JSON