Sec. 1.752-2T Partner’s share of recourse liabilities (temporary).
(a) [Reserved].
(b) [Reserved].
(c) [Reserved].
(1) [Reserved].
(2) [Reserved].
(3) Allocation of debt deemed transferred to a partner pursuant to regulations under section 385.
For a special rule regarding the allocation of a partnership liability that is a debt instrument with respect to which there is one or more deemed transferred receivables within the meaning of §1.385-3T(g)(8), see §1.385-3T(f)(4)(vi).
(d) [Reserved].
(e) [Reserved].
(f) [Reserved].
(g) [Reserved].
(h) [Reserved].
(i) [Reserved].
(j) [Reserved].
(k) [Reserved].
(l) [Reserved].
(1) [Reserved].
(2) [Reserved].
(3) [Reserved].
(4) Paragraph (c)(3) of this section applies on or after January 19, 2017.
(m) Expiration date.
(1) [Reserved].
(2) Paragraphs (c)(3) and (l)(4) of this section expire on October 13, 2019.
[Added by T.D. 9788 , 81 FR 69282-69291, Oct. 5, 2016; amended by T.D. 9790 , 81 FR 72858-72984, Oct. 21, 2016; corrected at 82 FR 8165-8169, Jan. 24, 2017; amended by T.D. 9877, 84 FR 54014-54026, Oct. 9, 2019.]
