26 CFR §1.752-2T

1. (a)-(b) [Reserved]
2. (c)
   1. (1)through (2) [Reserved]
   2. (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).
3. (d)through (k) [Reserved]
4. (l)
   1. (1)through (3)[Reserved]
   2. (4)Paragraph (c)(3) of this section applies on or after January 19, 2017.
5. (m)Expiration date
   1. (1)[Reserved]
   2. (2)Paragraphs (c)(3) and (l)(4) of this section expire on October 13, 2019.