other · IRS · Rule · Published 2000-10-31 · Effective 2000-10-31 · 65 FR 64888
Document
Document number
00-27826
Federal Register citation
65 FR 64888
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-10-31
Effective date
2000-10-31
Treasury docket
TD 8906
Abstract
This document contains final regulations relating to the allocation of nonrecourse liabilities by a partnership. The final regulations revise tier three of the three-tiered allocation structure contained in the current nonrecourse liability regulations, and also provide guidance regarding the allocation of a single nonrecourse liability secured by multiple properties.