PARTNERS AND PARTNERSHIPS
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.701-1 Partners, not partnership, subject to tax.
- § 1.701-2 Anti-abuse rule.
- § 1.702-1 Income and credits of partner.
- § 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.
- § 1.706-4 Determination of distributive share when a partner's interest varies.
- § 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…
- § 1.707-5 Disguised sales of property to partnership; special rules relating to…
- § 1.707-6 Disguised sales of property by partnership to partner; general rules.
- § 1.707-7 Disguised sales of partnership interests. [Reserved]
- § 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.
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