PARTNERS AND PARTNERSHIPS
- § 1.701-1 Partners, not partnership, subject to tax
- § 1.701-2 Anti-abuse rule
- § 1.702-1 Income and credits of partner
- § 1.702-2 Net operating loss deduction of partner
- § 1.702-3T 4-Year spread (temporary)
- § 1.703-1 Partnership computations
- § 1.704-1 Partner's distributive share
- § 1.704-1T Partner's distributive share (temporary)
- § 1.704-2 Allocations attributable to nonrecourse liabilities
- § 1.704-3 Contributed property
- § 1.704-4 Distribution of contributed property
- § 1.705-1 Determination of basis of partner's interest
- § 1.705-2 Basis adjustments coordinating sections 705 and 1032
- § 1.706-0 Table of contents
- § 1.706-1 Taxable years of partner and partnership
- § 1.706-2 Certain allocable cash to as is items. [Reserved]
- § 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984
- § 1.706-3 Items attributable to interest in lower tier partnership. [Reserved]
- § 1.706-4 Determination of distributive share when a partner's interest varies
- § 1.706-5 Taxable year determination
- § 1.707-0 Table of contents
- § 1.707-1 Transactions between partner and partnership
- § 1.707-2 Disguised payments for services. [Reserved]
- § 1.707-3 Disguised sales of property to partnership; general rules
- § 1.707-4 Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures
- § 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities
- § 1.707-6 Disguised sales of property by partnership to partner; general rules
- § 1.707-7 Disguised sales of partnership interests. [Reserved]
- § 1.707-8 Disclosure of certain information
- § 1.707-9 Effective dates and transitional rules
- § 1.708-1 Continuation of partnership
- § 1.709-1 Treatment of organization and syndication costs
- § 1.709-2 Definitions