Federal (United States) · Cfr annual
determination of tax liability
26 sections
26 sections
- 26 C.F.R. § 1.701-1Partners, not partnership, subject to tax.Superseded
- 26 C.F.R. § 1.701-2Anti-abuse rule.Superseded
- 26 C.F.R. § 1.702-1Income and credits of partner.Superseded
- 26 C.F.R. § 1.702-2Net operating loss deduction of partner.Superseded
- 26 C.F.R. § 1.702-3T4-year spread (temporary).Superseded
- 26 C.F.R. § 1.703-1Partnership computations.Superseded
- 26 C.F.R. § 1.704-1Partner's distributive share.Superseded
- 26 C.F.R. § 1.704-2Allocations attributable to nonrecourse liabilities.Superseded
- 26 C.F.R. § 1.704-3Contributed property.Superseded
- 26 C.F.R. § 1.704-4Distribution of contributed property.Superseded
- 26 C.F.R. § 1.705-1Determination of basis of partner's interest.Superseded
- 26 C.F.R. § 1.706-1Taxable years of partner and partnership.Superseded
- 26 C.F.R. § 1.706-1TTaxable years of certain partnerships (temporary).Superseded
- 26 C.F.R. § 1.706-2TTemporary regulations; question and answer under the Tax Reform Act of 1984.Superseded
- 26 C.F.R. § 1.706-3TTemporary regulations under the Tax Reform Act of 1986 and the Revenue Act of 1987 (temporary).Superseded
- 26 C.F.R. § 1.707-0Table of contents.Superseded
- 26 C.F.R. § 1.707-1Transactions between partner and partnership.Superseded
- 26 C.F.R. § 1.707-3Disguised sales of property to partnership; general rules.Superseded
- 26 C.F.R. § 1.707-4Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures.Superseded
- 26 C.F.R. § 1.707-5Disguised sales of property to partnership; special rules relating to liabilities.Superseded
- 26 C.F.R. § 1.707-6Disguised sales of property by partnership to partner; general rules.Superseded
- 26 C.F.R. § 1.707-8Disclosure of certain information.Superseded
- 26 C.F.R. § 1.707-9Effective dates and transitional rules.Superseded
- 26 C.F.R. § 1.708-1Continuation of partnership.Superseded
- 26 C.F.R. § 1.709-1Treatment of organization and syndication costs.Superseded
- 26 C.F.R. § 1.709-2Definitions.Superseded