Treas. Reg. § 1.704-1T Partner's distributive share (temporary).

eCFR as of 2026-10-19 · Interprets § 704 · Temporary, issued Feb. 4, 2016: § 7805(e) 3-year limit

(a) For further guidance, see § 1.704-1(a).

(b)(1) For further guidance, see § 1.704-1(b)(1).

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    (2) For further guidance, see § 1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).

    (i) through (iii) [Reserved]

    (iv)(a) through (e) [Reserved]

    (f)(1) through (5) [Reserved]

    (g) For further guidance, see § 1.704-1(b)(2)(iv)(g) through (s).

    (h) through (s) [Reserved]

    (3) For further guidance, see § 1.704-1(b)(3) through (6).

    (4) through (6) [Reserved]

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      (c) For further guidance, see § 1.704-1(c) through (e).

      (d) through (e) [Reserved]

      [T.D. 9748, 81 FR 5912, Feb. 4, 2016, as amended by T.D. 9814, 82 FR 7597, Jan. 19, 2017; T.D. 9871, 84 FR 35544, July 24, 2019; 85 FR 3838, Jan. 23, 2020; 88 FR 17725, Mar. 24, 2023]