Section 1.704-1T - Partner's distributive share (temporary)(a) For further guidance, see § 1.704-1(a) .(b)(1) For further guidance, see § 1.704-1(b)(1) .(2) For further guidance, see § 1.704-1(b)(2)(i) through (b)(2)(iv) (f)(5). (i) through (iii) [Reserved](iv)(a) through (e) [Reserved](f)(1) through (5) [Reserved](g) For further guidance, see § 1.704-1(b)(2)(iv) (g) through (s).(h) through (s) [Reserved](3) For further guidance, see § 1.704-1(b)(3) through (6) . (4) through (6) [Reserved](c) For further guidance, see § 1.704-1(c) through (e) . (d) through (e) [Reserved]T.D. 9748, 81 FR 5912 , Feb. 4, 2016, as amended by T.D. 9814, 82 FR 7597 , Jan. 19, 2017; T.D. 9871, 84 FR 35544 , July 24, 2019; 85 FR 3838 , Jan. 23, 2020; 88 FR 17725 , Mar. 24, 2023 T.D. 9748, 81 FR 5912 , 2/4/2016; as amended by T.D. 9814, 82 FR 7597 , 1/19/2017; T.D. 9871, 84 FR 35544 , 7/24/2019; 85 FR 3838 , 1/23/2020; 88 FR 17725 , Not Available