GroundRules
26 CFR 1.752-2T: -2T Partner's share of recourse liabilities (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)-(b) [Reserved]
(c)(1) through (2) [Reserved]
(3) Allocation of debt deemed transferred to a partner pursuant to regulations under section 385. For a special rule regarding the allocation of a partnership liability that is a debt instrument with respect to which there is one or more deemed transferred receivables within the meaning of § 1.385-3T(g)(8), see § 1.385-3T(f)(4)(vi).
(d) through (k) [Reserved]
(l)(1) through (3)[Reserved]
(4) Paragraph (c)(3) of this section applies on or after January 19, 2017.
(m) Expiration date—(1) [Reserved]
(2) Paragraphs (c)(3) and (l)(4) of this section expire on October 13, 2019.
Collected 2026-08-27T02:25:11Z. Source file · JSON