# Treas. Reg. § 1.706-5: Taxable year determination.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.706-5>. Interprets 26 U.S.C. § 706.

(a) In general. For purposes of § 1.706-4, the taxable year of a partnership shall be determined without regard to section 706(c)(2)(A) and its regulations. 

(b) Effective/applicability date. This section applies for partnership taxable years that begin on or after August 3, 2015. 

[T.D. 9728, 80 FR 45883, Aug. 3, 2015]