§ 1.704-1T. Partner's distributive share (temporary).
113 words·~1 min read·
/us/cfr/t26/s§ 1.704-1T·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)For further guidance, see § 1.704-1(a). (b)(1) For further guidance, see § 1.704-1(b)(1).
(2)For further guidance, see § 1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).
(i)through
(iii)[Reserved] (iv)(a) through
(e)[Reserved] (f)(1) through
(5)[Reserved]
(g)For further guidance, see § 1.704-1(b)(2)(iv)(g) through (s).
(h)through
(s)[Reserved]
(3)For further guidance, see § 1.704-1(b)(3) through (6).
(4)through
(6)[Reserved]
(c)For further guidance, see § 1.704-1(c) through (e).
(d)through
(e)[Reserved] [T.D. 9748, 81 FR 5912, Feb. 4, 2016, as amended by T.D. 9814, 82 FR 7597, Jan. 19, 2017; T.D. 9871, 84 FR 35544, July 24, 2019; 85 FR 3838, Jan. 23, 2020; 88 FR 17725, Mar. 24, 2023]
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- T.D. 9748
- T.D. 9814
- T.D. 9871
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§ 1.704-1T
Partner's distributive share (temporary).
Treas. Dec.T.D. 9748
Treas. Dec.T.D. 9814
Treas. Dec.T.D. 9871
Cites 3Cited by 0 across 0 sources