Site Feedback

Website Feedback

This contact form is only for website help or website suggestions. If you have questions or comments regarding a published document please contact the publishing agency. Comments or questions about document content can not be answered by OFR staff. Please do not provide confidential information or personal data.

Title 26

Displaying title 26, up to date as of 9/03/2026. Title 26 was last amended 8/28/2026.
view historical versions
  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Partners and Partnerships   View Full Text
  • Details
  • Print
  • Search
  • Subscribe
  • Timeline
  • Go to Date
  • Published Edition
  • Developer Tools
eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

Learn more about the eCFR, its status, and the editorial process.

Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Partners and Partnerships1.701-1 – 1.709-2
§ 1.701-1Partners, not partnership, subject to tax.
§ 1.701-2Anti-abuse rule.
§ 1.702-1Income and credits of partner.
§ 1.702-2Net operating loss deduction of partner.
§ 1.702-3T4-Year spread (temporary).
§ 1.703-1Partnership computations.
§ 1.704-1Partner's distributive share.
§ 1.704-1TPartner's distributive share (temporary).
§ 1.704-2Allocations attributable to nonrecourse liabilities.
§ 1.704-3Contributed property.
§ 1.704-4Distribution of contributed property.
§ 1.705-1Determination of basis of partner's interest.
§ 1.705-2Basis adjustments coordinating sections 705 and 1032.
§ 1.706-0Table of contents.
§ 1.706-1Taxable years of partner and partnership.
§ 1.706-2 Certain allocable cash to as is items. [Reserved]
§ 1.706-2TTemporary regulations; question and answer under the Tax Reform Act of 1984.
§ 1.706-3Items attributable to interest in lower-tier partnership.
§ 1.706-4Determination of distributive share when a partner's interest varies.
§ 1.706-5Taxable year determination.
§ 1.707-0Table of contents.
§ 1.707-1Transactions between partner and partnership.
§ 1.707-2 Disguised payments for services. [Reserved]
§ 1.707-3Disguised sales of property to partnership; general rules.
§ 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.
§ 1.707-5Disguised sales of property to partnership; special rules relating to liabilities.
§ 1.707-6Disguised sales of property by partnership to partner; general rules.
§ 1.707-7 Disguised sales of partnership interests. [Reserved]
§ 1.707-8Disclosure of certain information.
§ 1.707-9Effective dates and transitional rules.
§ 1.708-1Continuation of partnership.
§ 1.709-1Treatment of organization and syndication costs.
§ 1.709-2Definitions.
eCFR Content