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 § 1.706-3
26 CFR § 1.706-3
Items attributable to interest in lower tier partnership. [Reserved]
June 25, 2020
CFR
Previous
§ 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984
Next
§ 1.706-4 Determination of distributive share when a partner's interest varies

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC