Section 1.752-2T - Partner's share of recourse liabilities (temporary)(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 - (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 T.D. 9877, 84 FR 54026, 10/9/2019