26 CFR § 1.704-1T
Partner's distributive share (temporary)
June 25, 2020
(a) For further guidance, see §1.704-1(a).
(b)
(1) For further guidance, see §1.704-1(b)(1).
(2) For further guidance, see §1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).
(i) through (iii) [Reserved]
(iv)
(a) through (e) [Reserved]
(f)(1) through (5) [Reserved]
[T.D. 9748, 81 FR 5912, Feb. 4, 2016, as amended by T.D. 9814, 82 FR 7597, Jan. 19, 2017; T.D. 9871, 84 FR 35544, July 24, 2019; 85 FR 3838, Jan. 23, 2020]
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