# Section 704(c), Installment Obligations and Contributed Contracts
> **IRS** · Final regulations. · Published 2005-03-22 · Effective 2003-11-23 · 70 FR 14394
## Document
- **Document number:** 05-5527
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 14394
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/03/22/05-5527/section-704c-installment-obligations-and-contributed-contracts)
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