Treasury Regulations (26 C.F.R.)
26 CFR § 1.752-2T
Partner's share of recourse liabilities (temporary).
(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]
Source: view the official text
In this part (40 sections)
- 1.732-1 · Basis of distributed property other than money.
- 1.732-2 · Special partnership basis of distributed property.
- 1.732-3 · Corresponding adjustment to basis of assets of a distributed…
- 1.733-1 · Basis of distributee partner's interest.
- 1.734-1 · Optional adjustment to basis of undistributed partnership…
- 1.734-2 · Adjustment after distribution to transferee partner.
- 1.735-1 · Character of gain or loss on disposition of distributed…
- 1.736-1 · Payments to a retiring partner or a deceased partner's…
- 1.737-1 · Recognition of precontribution gain.
- 1.737-2 · Exceptions and special rules.
- 1.737-3 · Basis adjustments; Recovery rules.
- 1.737-4 · Anti-abuse rule.
- 1.737-5 · Effective dates.
- 1.741-1 · Recognition and character of gain or loss on sale or exchange.
- 1.742-1 · Basis of transferee partner's interest.
- 1.743-1 · Optional adjustment to basis of partnership property.
- 1.751-1 · Unrealized receivables and inventory items.
- 1.752-0 · Table of contents.
- 1.752-1 · Treatment of partnership liabilities.
- 1.752-2 · Partner's share of recourse liabilities.
- 1.752-2T · Partner's share of recourse liabilities (temporary).
- 1.752-3 · Partner's share of nonrecourse liabilities.
- 1.752-4 · Special rules.
- 1.752-5 · Applicability dates and transition rules.
- 1.752-6 · Partnership assumption of partner's section 358(h)(3)…
- 1.752-7 · Partnership assumption of partner's § 1.752-7 liability on or…
- 1.753-1 · Partner receiving income in respect of decedent.
- 1.754-1 · Time and manner of making election to adjust basis of…
- 1.755-1 · Rules for allocation of basis.
- 1.761-1 · Terms defined.
- 1.761-2 · Exclusion of certain unincorporated organizations from the…
- 1.761-3 · Certain option holders treated as partners.
- 1.771-1 · Effective date.
- 1.801-1 · Definitions.
- 1.801-2 · Taxable years affected.
- 1.801-3 · Definitions.
- 1.801-4 · Life insurance reserves.
- 1.801-5 · Total reserves.
- 1.801-6 · Adjustments in reserves for policy loans.
- 1.801-7 · [Reserved]