federal_register: 2016-27517

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2016-27517 Liabilities Recognized as Recourse Partnership Liabilities Under Section 752; Correction Rule This document contains corrections to final and temporary regulations (TD 9788) that were published in the Federal Register on Wednesday, October 5, 2016 (81 FR 69282). The final and temporary regulations provide rules concerning how liabilities are allocated for purposes of section 707 of the Internal Revenue Code and when certain obligations are recognized for purposes of determining whether a liability is a recourse partnership liability under section 752. 2016-11-17 2016 11 https://www.federalregister.gov/documents/2016/11/17/2016-27517/liabilities-recognized-as-recourse-partnership-liabilities-under-section-752-correction https://www.govinfo.gov/content/pkg/FR-2016-11-17/pdf/2016-27517.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to final and temporary regulations (TD 9788) that were published in the Federal Register on Wednesday, October 5, 2016 (81 FR 69282). The final and temporary regulations provide rules concerning how liabilities are...  

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