Provisions Common to Part II, Subchapter K, Chapter 1 of the Code

Sections

• 1.751-1
  § 1.751-1 Unrealized receivables and inventory items.
• 1.752-0
  § 1.752-0 Table of contents.
• 1.752-1
  § 1.752-1 Treatment of partnership liabilities.
• 1.752-2
  § 1.752-2 Partner's share of recourse liabilities.
• 1.752-2T
  § 1.752-2T Partner's share of recourse liabilities (temporary).
• 1.752-3
  § 1.752-3 Partner's share of nonrecourse liabilities.
• 1.752-4
  § 1.752-4 Special rules.
• 1.752-5
  § 1.752-5 Applicability dates and transition rules.
• 1.752-6
  § 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
  § 1.752-7 Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.
• 1.753-1
  § 1.753-1 Partner receiving income in respect of decedent.
• 1.754-1
  § 1.754-1 Time and manner of making election to adjust basis of partnership property.
• 1.755-1
  § 1.755-1 Rules for allocation of basis.