26 CFR 1.752-2T
§ 1.752-2T Partner's share of recourse liabilities (temporary).
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.752-2T, § 1.752-2T Partner's share of recourse liabilities (temporary), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110840
- Permanent ID
ys:prov:110840@1- SHA-256
1724acb1def6d5ae6aba0eeb70887309ec4db164aae54489f3346f16bb204f8c
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.