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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.752-2T

§ 1.752-2T. Partner's share of recourse liabilities (temporary).

128 words·~1 min read·/us/cfr/t26/s§ 1.752-2T·

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(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. [T.D. 9788, 81 FR 69288, Oct. 5, 2016, as amended by T.D. 9790, 81 FR 72984, Oct. 21, 2016; 82 FR 8169, Jan. 24, 2107; T.D. 9877, 84 FR 54026, Oct. 9, 2019]
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3 references not yet in our index
  • T.D. 9788
  • T.D. 9790
  • T.D. 9877
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cites case law
§ 1.752-2T
Partner's share of recourse liabilities (temporary).
Treas. Dec.T.D. 9788
Treas. Dec.T.D. 9790
Treas. Dec.T.D. 9877
Cites 3Cited by 0 across 0 sources
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