26 C.F.R. § 1.752-2T. - § 1.752-2t Partner's Share of Recourse Liabilities (temporary).

Current as of January 1, 1970

Section 1.752-2T - § 1.752-2t Partner's Share of Recourse Liabilities (temporary).Section 1.752-2T - § 1.752-2t Partner's Share of Recourse Liabilities (temporary).

Section 1.752-2 - § 1.752-2 Partner's Share of Recourse Liabilities.Section 1.752-3 - § 1.752-3 Partner's Share of Nonrecourse Liabilities.

§ 1.752-2T Partner's share of recourse liabilities (temporary).

(a)-(b) [Reserved]

(c)(1) through (2) [Reserved]

(3) Allocation of debt deemed transferred to a partner pursuant to regulations under section 385. For a special rule regarding the allocation of a partnership liability that is a debt instrument with respect to which there is one or more deemed transferred receivables within the meaning of § 1.385-3T(g)(8), see § 1.385-3T(f)(4)(vi).

(d) through (k) [Reserved]

(l)(1) through (3)[Reserved]

(4) Paragraph (c)(3) of this section applies on or after January 19, 2017.

(m) Expiration date—(1) [Reserved]

(2) Paragraphs (c)(3) and (l)(4) of this section expire on October 13, 2019.

[T.D. 9788, 81 FR 69288, Oct. 5, 2016, as amended by T.D. 9790, 81 FR 72984, Oct. 21, 2016; 82 FR 8169, Jan. 24, 2107; T.D. 9877, 84 FR 54026, Oct. 9, 2019]

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