26 CFR 1.704-1T
§ 1.704-1T Partner's distributive share (temporary).
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.704-1T, § 1.704-1T Partner's distributive share (temporary), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110781
- Permanent ID
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Full text
(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]
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.