# Liabilities Recognized as Recourse Partnership Liabilities Under Section 752; Correction
> **IRS** · Correcting amendment. · Published 2016-11-17 · Effective 2016-11-17 · 81 FR 80993
## Document
- **Document number:** 2016-27517
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 80993
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2016/11/17/2016-27517/liabilities-recognized-as-recourse-partnership-liabilities-under-section-752-correction)
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