# Treatment of Disregarded Entities Under Section 752
> **IRS** · Final regulations. · Published 2006-10-11 · Effective 2006-10-11 · 71 FR 59669
## Document
- **Document number:** E6-16719
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 59669
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-10-11
- **Effective date:** 2006-10-11
- **Treasury docket:** TD 9289
## Abstract

This document contains final regulations under section 752 for taking into account certain obligations of a business entity that is disregarded as separate from its owner under section 856(i) or section 1361(b)(3) of the Internal Revenue Code, or Sec. Sec. 301.7701-1 through 301.7701-3 of the Procedure and Administration Regulations. These final regulations clarify the existing regulations concerning when a partner may be treated as bearing the economic risk of loss for a partnership liability based upon an obligation of a disregarded entity. The rules affect partnerships and their partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/10/11/E6-16719/treatment-of-disregarded-entities-under-section-752)
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