1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - PARTNERS AND PARTNERSHIPS
  7. 26 CFR § 1.706-2
26 CFR § 1.706-2
Certain allocable cash to as is items. [Reserved]
June 25, 2020
CFR
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§ 1.706-1 Taxable years of partner and partnership
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§ 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984

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