Partners and Partnerships

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Partners and Partnerships

Sections

• 1.701-1
  § 1.701-1 Partners, not partnership, subject to tax.
• 1.701-2
  § 1.701-2 Anti-abuse rule.
• 1.702-1
  § 1.702-1 Income and credits of partner.
• 1.702-2
  § 1.702-2 Net operating loss deduction of partner.
• 1.702-3T
  § 1.702-3T 4-Year spread (temporary).
• 1.703-1
  § 1.703-1 Partnership computations.
• 1.704-1
  § 1.704-1 Partner's distributive share.
• 1.704-1T
  § 1.704-1T Partner's distributive share (temporary).
• 1.704-2
  § 1.704-2 Allocations attributable to nonrecourse liabilities.
• 1.704-3
  § 1.704-3 Contributed property.
• 1.704-4
  § 1.704-4 Distribution of contributed property.
• 1.705-1
  § 1.705-1 Determination of basis of partner's interest.
• 1.705-2
  § 1.705-2 Basis adjustments coordinating sections 705 and 1032.
• 1.706-0
  § 1.706-0 Table of contents.
• 1.706-1
  § 1.706-1 Taxable years of partner and partnership.
• 1.706-2
  § 1.706-2 Certain allocable cash to as is items. [Reserved]
• 1.706-2T
  § 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984.
• 1.706-3
  § 1.706-3 Items attributable to interest in lower-tier partnership.
• 1.706-4
  § 1.706-4 Determination of distributive share when a partner's interest varies.
• 1.706-5
  § 1.706-5 Taxable year determination.
• 1.707-0
  § 1.707-0 Table of contents.
• 1.707-1
  § 1.707-1 Transactions between partner and partnership.
• 1.707-2
  § 1.707-2 Disguised payments for services. [Reserved]
• 1.707-3
  § 1.707-3 Disguised sales of property to partnership; general rules.
• 1.707-4
  § 1.707-4 Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures.
• 1.707-5
  § 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities.
• 1.707-6
  § 1.707-6 Disguised sales of property by partnership to partner; general rules.
• 1.707-7
  § 1.707-7 Disguised sales of partnership interests. [Reserved]
• 1.707-8
  § 1.707-8 Disclosure of certain information.
• 1.707-9
  § 1.707-9 Effective dates and transitional rules.
• 1.708-1
  § 1.708-1 Continuation of partnership.
• 1.709-1
  § 1.709-1 Treatment of organization and syndication costs.
• 1.709-2
  § 1.709-2 Definitions.