Treasury Regulations (26 C.F.R.)
26 CFR § 1.704-1T
Partner's distributive share (temporary).
# (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]
Source: view the official text
In this part (40 sections)
- 1.684-5 · Effective/applicability dates.
- 1.691(a)-1 · (a)-1 Income in respect of a decedent.
- 1.691(a)-2 · (a)-2 Inclusion in gross income by recipients.
- 1.691(a)-3 · (a)-3 Character of gross income.
- 1.691(a)-4 · (a)-4 Transfer of right to income in respect of a decedent.
- 1.691(a)-5 · (a)-5 Installment obligations acquired from decedent.
- 1.691(b)-1 · (b)-1 Allowance of deductions and credit in respect to…
- 1.691(c)-1 · (c)-1 Deduction for estate tax attributable to income in…
- 1.691(c)-2 · (c)-2 Estates and trusts.
- 1.691(d)-1 · (d)-1 Amounts received by surviving annuitant under joint…
- 1.691(e)-1 · (e)-1 Installment obligations transmitted at death when…
- 1.691(f)-1 · (f)-1 Cross reference.
- 1.692-1 · Abatement of income taxes of certain members of the Armed…
- 1.701-1 · Partners, not partnership, subject to tax.
- 1.701-2 · Anti-abuse rule.
- 1.702-1 · Income and credits of partner.
- 1.702-2 · Net operating loss deduction of partner.
- 1.702-3T · 4-Year spread (temporary).
- 1.703-1 · Partnership computations.
- 1.704-1 · Partner's distributive share.
- 1.704-1T · Partner's distributive share (temporary).
- 1.704-2 · Allocations attributable to nonrecourse liabilities.
- 1.704-3 · Contributed property.
- 1.704-4 · Distribution of contributed property.
- 1.705-1 · Determination of basis of partner's interest.
- 1.705-2 · Basis adjustments coordinating sections 705 and 1032.
- 1.706-0 · Table of contents.
- 1.706-1 · Taxable years of partner and partnership.
- 1.706-2 · Certain allocable cash to as is items. [Reserved]
- 1.706-2T · Temporary regulations; question and answer under the Tax…
- 1.706-3 · Items attributable to interest in lower-tier partnership.
- 1.706-4 · Determination of distributive share when a partner's interest…
- 1.706-5 · Taxable year determination.
- 1.707-0 · Table of contents.
- 1.707-1 · Transactions between partner and partnership.
- 1.707-2 · Disguised payments for services. [Reserved]
- 1.707-3 · Disguised sales of property to partnership; general rules.
- 1.707-4 · Disguised sales of property to partnership; special rules…
- 1.707-5 · Disguised sales of property to partnership; special rules…
- 1.707-6 · Disguised sales of property by partnership to partner;…