# Recourse Partnership Liabilities and Related Party Rules
> **IRS** · Final rule. · Published 2024-12-02 · Effective 2024-12-02 · 89 FR 95108
## Document
- **Document number:** 2024-27840
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 95108
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-12-02
- **Effective date:** 2024-12-02
- **Treasury docket:** TD 10014
## Abstract

This document contains final regulations relating to recourse liabilities of a partnership and special rules for related persons. These regulations affect partnerships and their partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/12/02/2024-27840/recourse-partnership-liabilities-and-related-party-rules)
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