26 CFR § 1.706-5
Taxable year determination
June 25, 2020
(a) In general. For purposes of §1.706-4, the taxable year of a partnership shall be determined without regard to section 706(c)(2)(A) and its regulations.
(b) Effective/applicability date. This section applies for partnership taxable years that begin on or after August 3, 2015.
[T.D. 9728, 80 FR 45883, Aug. 3, 2015]
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