# Allocations of Depreciation Recapture Among Partners in a Partnership
> **IRS** · Final regulations. · Published 1997-08-20 · Effective 1997-08-20 · 62 FR 44214
## Document
- **Document number:** 97-22019
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 44214
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-08-20
- **Effective date:** 1997-08-20
- **Treasury docket:** TD 8730
## Abstract

This document contains final regulations relating to the allocation of depreciation recapture among partners in a partnership. The final regulations amend existing regulations to require that gain characterized as depreciation recapture be allocated, to the extent possible, to the partners who took the depreciation or amortization deductions. The final regulations affect partnerships (and their partners) that sell or dispose of certain depreciable or amortizable property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/08/20/97-22019/allocations-of-depreciation-recapture-among-partners-in-a-partnership)
---
*AI Analytics · CC0 1.0*