§ 1.706-5. Taxable year determination.
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/us/cfr/t26/s§ 1.706-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. For purposes of § 1.706-4, the taxable year of a partnership shall be determined without regard to section 706(c)(2)(A) and its regulations.
(b)Effective/applicability date. This section applies for partnership taxable years that begin on or after August 3, 2015. [T.D. 9728, 80 FR 45883, Aug. 3, 2015]
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§ 1.706-5
Taxable year determination.
Treas. Dec.T.D. 9728
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