Subjgrp 18. provisions common to part ii, subchapter k, chapter 1 of the code

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