View all text of Subjgrp 13 [§ 1.701-1 - § 1.709-2]
§ 1.706-5 - Taxable year determination.
(a) In general. For purposes of § 1.706-4, the taxable year of a partnership shall be determined without regard to section 706(c)(2)(A) and its regulations.
(b) Effective/applicability date. This section applies for partnership taxable years that begin on or after August 3, 2015.