{"data":{"id":"us/26-cfr-1.707-8","jurisdiction":"us","citation":"26 CFR 1.707-8","heading":"-8 Disclosure of certain information.","body":"(a) In general. The disclosure referred to in § 1.707-3(c)(2) (regarding certain transfers made within two years of each other), § 1.707-5(a)(7)(ii) (regarding a liability incurred within two years prior to a transfer of property), and § 1.707-6(c) (relating to transfers of property from a partnership to a partner in situations analogous to those listed above) is to be made in accordance with paragraph (b) of this section.\n(b) Method of providing disclosure. Disclosure is to be made on a completed Form 8275 or on a statement attached to the return of the transferor of property for the taxable year of the transfer that includes the following:\n(1) A caption identifying the statement as disclosure under section 707;\n(2) An identification of the item (or group of items) with respect to which disclosure is made;\n(3) The amount of each item; and\n(4) The facts affecting the potential tax treatment of the item (or items) under section 707.\n(c) Disclosure by certain partnerships. If more than one partner transfers property to a partnership pursuant to a plan, the disclosure required by this section may be made by the partnership on behalf of all the transferors rather than by each transferor separately.","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":"04038b4728f289659d2a3d4910cd2b08c7de216502ddd522af42b011196cca11","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.707-7","next":"us/26-cfr-1.707-9"},"notice":"GroundRules: Original legal text. Not legal advice."}