provisions common to part ii, subchapter k, chapter 1 of the code
- § 1.751-1 Unrealized receivables and inventory items
- § 1.752-0 Table of contents
- § 1.752-1 Treatment of partnership liabilities
- § 1.752-2 Partner's share of recourse liabilities
- § 1.752-2T Partner's share of recourse liabilities (temporary)
- § 1.752-3 Partner's share of nonrecourse liabilities
- § 1.752-4 Special rules
- § 1.752-5 Effective dates and transition rules
- § 1.752-6 Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003
- § 1.752-7 Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003
- § 1.753-1 Partner receiving income in respect of decedent
- § 1.754-1 Time and manner of making election to adjust basis of partnership property
- § 1.755-1 Rules for allocation of basis