Treasury Regulations · 26 CFR
§ 1.704-1T. Partner's distributive share (temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 704
Cite as 26 CFR § 1.704-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 4, 2016 by T.D. 9748
- Last amended
- March 24, 2023
- Issued under
- 26 U.S.C. § 704
- Length
- 131 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 2
(f)(1) through (5) [Reserved]
(g) For further guidance, see § 1.704-1(b)(2)(iv)(g) through (s).
(h) through (s) [Reserved]
[T.D. 9748, 81 FR 5912, Feb. 4, 2016, as amended by T.D. 9814, 82 FR 7597, Jan. 19, 2017; T.D. 9871, 84 FR 35544, July 24, 2019; 85 FR 3838, Jan. 23, 2020; 88 FR 17725, Mar. 24, 2023]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended (88 FR 17725)
- Amended (85 FR 3838)
- Amended by T.D. 9871 (84 FR 35544)
- Amended by T.D. 9814 (82 FR 7597)
- Issued by T.D. 9748 (81 FR 5912)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Partners and partnerships
Nearby sections
- § 1.702-2 Net operating loss deduction of partner.
- § 1.702-3T 4-Year spread (temporary).
- § 1.703-1 Partnership computations.
- § 1.704-1 Partner's distributive share.
- § 1.704-1T Partner's distributive share (temporary).
- § 1.704-2 Allocations attributable to nonrecourse liabilities.
- § 1.704-3 Contributed property.
- § 1.704-4 Distribution of contributed property.
- § 1.705-1 Determination of basis of partner's interest.