Section 1.987-7 - Section 987 aggregate partnerships(a)In general. This section provides rules for determining an owner's share of the assets and liabilities of an eligible QBU that is owned indirectly, as described in § 1.987-1(b)(4)(ii) , through a section 987 aggregate partnership.(c)Coordination with subchapter K. [Reserved]T.D. 9794, 81 FR 88845 , Dec. 8, 2016, as amended by T.D. 9795, 81 FR 88874 , Dec. 8, 2016; T.D. 9857, 84 FR 20796 , May 13, 2019 T.D. 9794, 81 FR 88845 , 12/8/2016, as amended by T.D. 9795, 81 FR 88874 , 12/8/2016; T.D. 9857, 84 FR 20796 , 5/13/2019