Section 704(c), Installment Obligations and Contributed Contracts
other · IRS · Rule · Published 2005-03-22 · Effective 2003-11-23 · 70 FR 14394
Document
Document number
05-5527
Federal Register citation
70 FR 14394
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-03-22
Effective date
2003-11-23
Treasury docket
TD 9193
Abstract
This document contains final regulations under sections 704(c) and 737 relating to the tax treatment of installment obligations and property acquired pursuant to a contract. The regulations affect partners and partnerships and provide guidance necessary to comply with the law.