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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.704-1T>. Interprets 26 U.S.C. § 704.

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

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

(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] 

(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]