# Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes
> **IRS** · Final regulations and removal of temporary regulations. · Published 2019-10-09 · Effective 2019-11-08 · 84 FR 54027
## Document
- **Document number:** 2019-22030
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 54027
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-10-09
- **Effective date:** 2019-11-08
- **Treasury docket:** TD 9876
## Abstract

This document contains final regulations concerning how partnership liabilities are allocated for disguised sale purposes. The regulations replace existing temporary regulations with final regulations that were in effect prior to the temporary regulations. These regulations affect partnerships and their partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/10/09/2019-22030/removal-of-temporary-regulations-on-a-partners-share-of-a-partnership-liability-for-disguised-sale)
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