Subjgrp 13. undefined
- § 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 -
- § 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.