federal_register: 2019-22031

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2019-22031 Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Rule This document contains final regulations addressing when certain obligations to restore a deficit balance in a partner's capital account are disregarded under section 704 of the Internal Revenue Code (Code), when partnership liabilities are treated as recourse liabilities under section 752, and how bottom dollar payment obligations are treated under section 752. These final regulations provide guidance necessary for a partnership to allocate its liabilities among its partners. These regulations affect partnerships and their partners. 2019-10-09 2019 10 https://www.federalregister.gov/documents/2019/10/09/2019-22031/liabilities-recognized-as-recourse-partnership-liabilities-under-section-752 https://www.govinfo.gov/content/pkg/FR-2019-10-09/pdf/2019-22031.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations addressing when certain obligations to restore a deficit balance in a partner's capital account are disregarded under section 704 of the Internal Revenue Code (Code), when partnership liabilities are treated as...  

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