# Allocation of Partnership Debt
> **IRS** · Final regulations. · Published 2000-10-31 · Effective 2000-10-31 · 65 FR 64888
## Document
- **Document number:** 00-27826
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 64888
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/10/31/00-27826/allocation-of-partnership-debt)
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