Treasury Regulations · 26 CFR
§ 1.707-8. Disclosure of certain information.
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. § 707
Cite as 26 CFR § 1.707-8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 30, 1992 by T.D. 8439
- Issued under
- 26 U.S.C. § 707
- Length
- 215 words · about 1 min to read
- Cross-references
- cites 1 Code section and 3 regulations; cited by 5
¶(a) In general. The disclosure referred to in § 1.707-3(c)(2) (regarding certain transfers made within two years of each other), § 1.707-5(a)(7)(ii) (regarding a liability incurred within two years prior to a transfer of property), and § 1.707-6(c) (relating to transfers of property from a partnership to a partner in situations analogous to those listed above) is to be made in accordance with paragraph (b) of this section.
¶(b) Method of providing disclosure. Disclosure is to be made on a completed Form 8275 or on a statement attached to the return of the transferor of property for the taxable year of the transfer that includes the following:
¶(2) An identification of the item (or group of items) with respect to which disclosure is made;
¶(3) The amount of each item; and
¶(4) The facts affecting the potential tax treatment of the item (or items) under section 707.
¶(c) Disclosure by certain partnerships. If more than one partner transfers property to a partnership pursuant to a plan, the disclosure required by this section may be made by the partnership on behalf of all the transferors rather than by each transferor separately.
[T.D. 8439, 57 FR 44988, Sept. 30, 1992]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.707-3 Disguised sales of property to partnership; general rules.
- § 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities.
- § 1.707-6 Disguised sales of property by partnership to partner; general rules.
Cited by 5 other regulations
- § 1.707-0 Table of contents.
- § 1.707-3 Disguised sales of property to partnership; general rules.
- § 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities.
- § 1.707-6 Disguised sales of property by partnership to partner; general rules.
- § 1.707-9 Effective dates and transitional rules.
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.
- Issued by T.D. 8439 (57 FR 44988)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Partners and partnerships
Nearby sections
- § 1.707-3 Disguised sales of property to partnership; general rules.
- § 1.707-4 Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures.
- § 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities.
- § 1.707-6 Disguised sales of property by partnership to partner; general rules.
- § 1.707-8 Disclosure of certain information.
- § 1.707-9 Effective dates and transitional rules.
- § 1.708-1 Continuation of partnership.
- § 1.709-1 Treatment of organization and syndication costs.
- § 1.709-2 Definitions.