# Prop. Treas. Reg. § 1.707-0: Table of contents.

Proposed regulation, not in force. REG-119305-11, 81 FR 69301, published 2016-10-05 <https://www.federalregister.gov/documents/2016/10/05/2016-23390/liabilities-recognized-as-recourse-partnership-liabilities-under-section-752>. Interprets 26 U.S.C. § 707.

Par. 3. Section 1.707-0 is amended by revising the entries for § 1.707-5(a)(2)(i) and (ii) to read as follows:

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