26 CFR Topic
PARTNERS AND PARTNERSHIPS
June 25, 2020
§
1.706-5
Taxable year determination
§
1.707-0
Table of contents
§
1.707-1
Transactions between partner and partnership
§
1.707-2
Disguised payments for services. [Reserved]
§
1.707-3
Disguised sales of property to partnership; general rules
§
1.707-4
Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures
§
1.707-5
Disguised sales of property to partnership; special rules relating to liabilities
§
1.707-6
Disguised sales of property by partnership to partner; general rules
§
1.701-1
Partners, not partnership, subject to tax
§
1.701-2
Anti-abuse rule
§
1.702-1
Income and credits of partner
§
1.707-7
Disguised sales of partnership interests. [Reserved]
§
1.702-2
Net operating loss deduction of partner
§
1.702-3T
4-Year spread (temporary)
§
1.703-1
Partnership computations
§
1.704-1
Partner's distributive share
§
1.704-1T
Partner's distributive share (temporary)
§
1.704-2
Allocations attributable to nonrecourse liabilities
§
1.704-3
Contributed property
§
1.704-4
Distribution of contributed property
§
1.705-1
Determination of basis of partner's interest
§
1.705-2
Basis adjustments coordinating sections 705 and 1032
§
1.706-0
Table of contents
§
1.706-1
Taxable years of partner and partnership
§
1.706-2
Certain allocable cash to as is items. [Reserved]
§
1.706-2T
Temporary regulations; question and answer under the Tax Reform Act of 1984
§
1.706-3
Items attributable to interest in lower tier partnership. [Reserved]
§
1.706-4
Determination of distributive share when a partner's interest varies
§
1.707-8
Disclosure of certain information
§
1.707-9
Effective dates and transitional rules
§
1.708-1
Continuation of partnership
§
1.709-1
Treatment of organization and syndication costs
§
1.709-2
Definitions