26 CFR §1.704-1T

1. (a)For further guidance, see § 1.704-1(a).
2. (b)
   1. (1)For further guidance, see § 1.704-1(b)(1).
   2. (2)For further guidance, see § 1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).
      1. (i)through (iii) [Reserved]
      2. (iv)
         1. (a)through (e) [Reserved]
         2. (f)
            1. (1)through (5) [Reserved]
         3. (g)For further guidance, see § 1.704-1(b)(2)(iv)(g) through (s).
         4. (h)through (s) [Reserved]
   3. (3)For further guidance, see § 1.704-1(b)(3) through (6).
   4. (4)through (6) [Reserved]
3. (c)For further guidance, see § 1.704-1(c) through (e).
4. (d)through (e) [Reserved]