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Liabilities Recognized as Recourse Partnership Liabilities Under Section 752; Correction

tax-irs · IRS · Rule · Published 2016-11-17 · Effective 2016-11-17 · 81 FR 80994

Document

Document number
2016-27516
Federal Register citation
81 FR 80994
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations; correction.
Category
tax-irs
Sub-agency
IRS
Publication date
2016-11-17
Effective date
2016-11-17
Treasury docket
TD 9788

Abstract

This document contains corrections to final and temporary regulations (TD 9788) that were published in the Federal Register on Wednesday, October 5, 2016 (81 FR 69282). The final and temporary regulations provide rules concerning how liabilities are allocated for purposes of section 707 of the Internal Revenue Code and when certain obligations are recognized for purposes of determining whether a liability is a recourse partnership liability under section 752.

Source

Authoritative
Federal Register document
Machine
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