26 C.F.R. § 1.706-5. - § 1.706-5 Taxable Year Determination.

Current as of January 1, 1970

Section 1.706-5 - § 1.706-5 Taxable Year Determination.Section 1.706-5 - § 1.706-5 Taxable Year Determination.

Section 1.706-4 - § 1.706-4 Determination of Distributive Share When a Partner's Interest Varies.Section 1.707-0 - § 1.707-0 Table of Contents.

§ 1.706-5 Taxable year determination.

(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]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.