{"data":{"id":"us/26-cfr-1.752-2t","jurisdiction":"us","citation":"26 CFR 1.752-2T","heading":"-2T Partner's share of recourse liabilities (temporary).","body":"(a)-(b) [Reserved]\n(c)(1) through (2) [Reserved]\n(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).\n(d) through (k) [Reserved]\n(l)(1) through (3)[Reserved]\n(4) Paragraph (c)(3) of this section applies on or after January 19, 2017.\n(m) Expiration date—(1) [Reserved]\n(2) Paragraphs (c)(3) and (l)(4) of this section expire on October 13, 2019.","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":"50106d0ce7ddc5d295d261adccd1ca8c5793712a67e749a6ce57e03fe17741f5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.752-2","next":"us/26-cfr-1.752-3"},"notice":"GroundRules: Original legal text. Not legal advice."}