# Prop. Treas. Reg. § 1.752-5: Effective dates and transitional rules.

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. § 752.

Par. 11. Section 1.752-5 is amended by revising the second and third sentences of paragraph (a) to read as follows:

(a) * * * However, § 1.752-3(a)(3) seventh, eighth, and ninth sentences, (b), and (c) Example 3, do not apply to any liability incurred or assumed by a partnership prior to October 31, 2000. Nevertheless, § 1.752-3(a)(3) seventh, eighth, and ninth sentences, (b), and (c) Example 3, may be relied upon for any liability incurred or assumed by a partnership prior to October 31, 2000 for federal taxable years ending on or after October 31, 2000. * * *