Par. 6. Section 1.707-8 is amended by revising paragraph (a) to read as follows:
(a) In general. The disclosure referred to in § 1.707-3(c)(2) (regarding certain transfers made within two years of each other), §§ 1.707-5(a)(3)(ii) and 1.707-5(b)(2)(iii)(B) (regarding the reduction of a liability presumed to be anticipated), § 1.707-5(a)(7)(ii) (regarding a liability incurred within two years prior to a transfer of property), and § 1.707-6(c) (relating to transfers of property from a partnership to a partner in situations analogous to those listed above) is to be made in accordance with paragraph (b) of this section.
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