# Prop. Treas. Reg. § 1.752-2: Partner's share of recourse liabilities.

Proposed regulation, not in force. REG-130314-16, 81 FR 72751, published 2016-10-21 <https://www.federalregister.gov/documents/2016/10/21/2016-25104/treatment-of-certain-interests-in-corporations-as-stock-or-indebtedness>. Interprets 26 U.S.C. § 752.

Par. 4. Section 1.752-2 is amended by: 1. Revising paragraph (c)(3). 2. Revising paragraph (l)(4). The addition and revision read as follows

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(c) * * *

(3) [The text of the proposed amendment to § 1.752-2(c)(3) is the same as the text of § 1.752-2T(c)(3) published elsewhere in this issue of the Federal Register .]

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(l) * * *

(4) [The text of the proposed amendment to § 1.752-2(l)(4) is the same as the text of § 1.752-2T(l)(4) published elsewhere in this issue of the Federal Register .]