# Section 707 Regarding Disguised Sales, Generally
> **IRS** · Final regulations. · Published 2016-10-05 · Effective 2016-10-05 · 81 FR 69291
## Document
- **Document number:** 2016-23387
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 69291
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-10-05
- **Effective date:** 2016-10-05
- **Treasury docket:** TD 9787
## Abstract

This document contains final regulations under sections 707 and 752 of the Internal Revenue Code (Code). The final regulations under section 707 provide guidance relating to disguised sales of property to or by a partnership and the final regulations under section 752 provide guidance relating to allocations of excess nonrecourse liabilities of a partnership to partners for disguised sale purposes. The final regulations affect partnerships and their partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/10/05/2016-23387/section-707-regarding-disguised-sales-generally)
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