Treasury Regulations · 26 CFR
§ 1.752-2T. Partner's share of recourse liabilities (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. § 752
Cite as 26 CFR § 1.752-2T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 5, 2016 by T.D. 9788
- Last amended
- January 24, 2107
- Issued under
- 26 U.S.C. § 752
- Length
- 136 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 2
[T.D. 9788, 81 FR 69288, Oct. 5, 2016, as amended by T.D. 9790, 81 FR 72984, Oct. 21, 2016; 82 FR 8169, Jan. 24, 2107; T.D. 9877, 84 FR 54026, Oct. 9, 2019]
Cross-references
Computed from the citations in the text of 26 CFR.
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 (82 FR 8169)
- Amended by T.D. 9877 (84 FR 54026)
- Amended by T.D. 9790 (81 FR 72984)
- Issued by T.D. 9788 (81 FR 69288)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Provisions common to part ii, subchapter k, chapter 1 of the code
Nearby sections
- § 1.751-1 Unrealized receivables and inventory items.
- § 1.752-0 Table of contents.
- § 1.752-1 Treatment of partnership liabilities.
- § 1.752-2 Partner's share of recourse liabilities.
- § 1.752-2T Partner's share of recourse liabilities (temporary).
- § 1.752-3 Partner's share of nonrecourse liabilities.
- § 1.752-4 Special rules.
- § 1.752-5 Applicability dates and transition rules.
- § 1.752-6 Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.