1. Regulations
  2. title 26
  3. chapter I-i9
  4. part 1
  5. subjgrp 13
  6. § 1.706-3

View all text of Subjgrp 13 [§ 1.701-1 - § 1.709-2]

§ 1.706-3 - Items attributable to interest in lower tier partnership. [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.706-3