PROVISIONS COMMON TO PART II, SUBCHAPTER K, CHAPTER 1 OF THE CODE
- Section 1.751-1 - Unrealized receivables and inventory items
- Section 1.752-0 - Table of contents
- Section 1.752-1 - Treatment of partnership liabilities
- Section 1.752-2 - Partner's share of recourse liabilities
- Section 1.752-2T - Partner's share of recourse liabilities (temporary)
- Section 1.752-3 - Partner's share of nonrecourse liabilities
- Section 1.752-4 - Special rules
- Section 1.752-5 - Effective dates and transition rules
- Section 1.752-6 - Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003
- Section 1.752-7 - Partnership assumption of partner's Section 1.752-7 liability on or after June 24, 2003
- Section 1.753-1 - Partner receiving income in respect of decedent
- Section 1.754-1 - Time and manner of making election to adjust basis of partnership property
- Section 1.755-1 - Rules for allocation of basis