# Prop. Treas. Reg. § 1.707-8: Disclosure of certain information.

Proposed regulation, not in force. REG-119305-11, 79 FR 4826, published 2014-01-30 <https://www.federalregister.gov/documents/2014/01/30/2014-01637/section-707-regarding-disguised-sales-generally>. Interprets 26 U.S.C. § 707.

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.

* * * * *