§ 1.706-5 Taxable year determination.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
(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]
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