{"data":{"id":"us/26-cfr-1.704-1t","jurisdiction":"us","citation":"26 CFR 1.704-1T","heading":"-1T Partner's distributive share (temporary).","body":"(a) For further guidance, see § 1.704-1(a).\n(b)(1) For further guidance, see § 1.704-1(b)(1).\n(2) For further guidance, see § 1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).\n(i) through (iii) [Reserved]\n(iv)(a) through (e) [Reserved]\n(f)(1) through (5) [Reserved]\n(g) For further guidance, see § 1.704-1(b)(2)(iv)(g) through (s).\n(h) through (s) [Reserved]\n(3) For further guidance, see § 1.704-1(b)(3) through (6).\n(4) through (6) [Reserved]\n(c) For further guidance, see § 1.704-1(c) through (e).\n(d) through (e) [Reserved]","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0581e6c1bc7e36eebd85ef91932c6b198bab3729e93f3aa32869aa93a643736f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.704-1","next":"us/26-cfr-1.704-2"},"notice":"GroundRules: Original legal text. Not legal advice."}