# Prop. Treas. Reg. § 1.736-1: Payments to a retiring partner or a deceased partner's successor in interest.

Proposed regulation, not in force. REG-105346-03, 80 FR 43652, published 2015-07-23 <https://www.federalregister.gov/documents/2015/07/23/2015-17828/disguised-payments-for-services>. Interprets 26 U.S.C. § 736.

Par. 6. Section 1.736-1 is amended by adding a sentence at the end of paragraph (a)(1)(i) to read as follows:

(a) * * *

(1)(i) * * * Section 736 does not apply to arrangements treated as disguised payments for services under § 1.707-2.

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