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Electronic Code of Federal Regulations

e-CFR data is current as of May 22, 2020

Title 26Chapter ISubchapter APart 1 → §1.704-1t


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.704-1T   Partner's distributive share (temporary).

(a) For further guidance, see §1.704-1(a).

(b)(1) For further guidance, see §1.704-1(b)(1).

(2) For further guidance, see §1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).

(i) through (iii) [Reserved]

(iv)(a) through (e) [Reserved]

(f)(1) through (5) [Reserved]

[T.D. 9748, 81 FR 5912, Feb. 4, 2016, as amended by T.D. 9814, 82 FR 7597, Jan. 19, 2017; T.D. 9871, 84 FR 35544, July 24, 2019; 85 FR 3838, Jan. 23, 2020]

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