provisions common to part ii, subchapter k, chapter 1 of the code
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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.
- § 1.752-4 Special rules.
- § 1.752-5 Applicability dates and transition rules.
- § 1.752-6 Partnership assumption of partner's section 358(h)(3) liability after October…
- § 1.752-7 Partnership assumption of partner's § 1.752-7 liability on or after June 24,…
- § 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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code