Source: https://www.law.cornell.edu/cfr/text/26/1.706-0
Timestamp: 2017-10-24 09:55:27
Document Index: 90810569

Matched Legal Cases: ['art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

26 CFR 1.706-0 - Table of contents. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.706-0
26 CFR 1.706-0 - Table of contents.
§ 1.706-0 Table of contents.
§ 1.706-1 Taxable years of partner and partnership.
§ 1.706-2 Certain allocable cash basis items. [Reserved]
§ 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984 (temporary).
§ 1.706-3 Items attributable to interest in lower tier partnership. [Reserved]
§ 1.706-4 Determination of distributive share when a partner's interest varies.
(1) Optional regular monthly or semimonthly interim closings.
[T.D. 9728, 80 FR 45877, Aug. 3, 2015; 80 FR 68243, Nov. 4, 2015]