# Treas. Reg. § 1.752-2T: Partner's share of recourse liabilities (temporary).

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.752-2T>. Interprets 26 U.S.C. § 752.

(a)-(b) [Reserved] 

(c)(1) through (2) [Reserved] 

(3) Allocation of debt deemed transferred to a partner pursuant to regulations under section 385. For a special rule regarding the allocation of a partnership liability that is a debt instrument with respect to which there is one or more deemed transferred receivables within the meaning of § 1.385-3T(g)(8), see § 1.385-3T(f)(4)(vi). 

(d) through (k) [Reserved] 

(l)(1) through (3)[Reserved] 

(4) Paragraph (c)(3) of this section applies on or after January 19, 2017. 

(m) Expiration date—(1) [Reserved] 

(2) Paragraphs (c)(3) and (l)(4) of this section expire on October 13, 2019. 

[T.D. 9788, 81 FR 69288, Oct. 5, 2016, as amended by T.D. 9790, 81 FR 72984, Oct. 21, 2016; 82 FR 8169, Jan. 24, 2107; T.D. 9877, 84 FR 54026, Oct. 9, 2019]