26 CFR Topic
provisions common to part ii, subchapter k, chapter 1 of the code
June 25, 2020
§
1.752-4
Special rules
§
1.751-1
Unrealized receivables and inventory items
§
1.752-0
Table of contents
§
1.752-1
Treatment of partnership liabilities
§
1.752-2
Partner's share of recourse liabilities
§
1.752-2T
Partner's share of recourse liabilities (temporary)
§
1.752-3
Partner's share of nonrecourse liabilities
§
1.752-5
Effective dates and transition rules
§
1.752-6
Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003
§
1.752-7
Partnership assumption of partner's §1.752-7 liability on or after June 24, 2003
§
1.753-1
Partner receiving income in respect of decedent
§
1.754-1
Time and manner of making election to adjust basis of partnership property
§
1.755-1
Rules for allocation of basis
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