Treasury Regulations (26 C.F.R.)
26 CFR § 1.706-2T
Temporary regulations; question and answer under the Tax Reform Act of 1984.
Official textecfr.govlast amended
Question 1: For purposes of section 706(d), how is an otherwise deductible amount that is deferred under section 267(a)(2) treated?
Answer 1: In the year the deduction is allowed, the deduction will constitute an allocable cash basis item under section 706(d)(2)(B)(iv).
[T.D. 7991, 49 FR 47001, Nov. 30, 1984]
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In this part (40 sections)
- 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;…
- 1.707-7 · Disguised sales of partnership interests. [Reserved]
- 1.707-8 · Disclosure of certain information.
- 1.707-9 · Effective dates and transitional rules.
- 1.708-1 · Continuation of partnership.
- 1.709-1 · Treatment of organization and syndication costs.
- 1.709-2 · Definitions.
- 1.721-1 · Nonrecognition of gain or loss on contribution.
- 1.721(c)-1 · (c)-1 Overview, definitions, and rules of general…
- 1.721(c)-2 · (c)-2 Recognition of gain on certain contributions of…