26 C.F.R. § 1.752-2T

Current through September 30, 2024
Section 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.

26 C.F.R. §1.752-2T

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