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9 results for "752"

Showing top 9 matches in Treasury Regulations.

§ 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 18, 1999, and before June 24, 2003.
§ 1.752-7
Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.