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Treasury Regulations · 26 CFR Part 1

Partners and partnerships (§§ 1.701-1 to 1.709-2)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.701-1 Partners, not partnership, subject to tax.
  2. § 1.701-2 Anti-abuse rule.
  3. § 1.702-1 Income and credits of partner.
  4. § 1.702-2 Net operating loss deduction of partner.
  5. § 1.702-3T 4-Year spread (temporary).
  6. § 1.703-1 Partnership computations.
  7. § 1.704-1 Partner's distributive share.
  8. § 1.704-1T Partner's distributive share (temporary).
  9. § 1.704-2 Allocations attributable to nonrecourse liabilities.
  10. § 1.704-3 Contributed property.
  11. § 1.704-4 Distribution of contributed property.
  12. § 1.705-1 Determination of basis of partner's interest.
  13. § 1.705-2 Basis adjustments coordinating sections 705 and 1032.
  14. § 1.706-0 Table of contents.
  15. § 1.706-1 Taxable years of partner and partnership.
  16. § 1.706-2 Certain allocable cash to as is items.
  17. § 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984.
  18. § 1.706-3 Items attributable to interest in lower-tier partnership.
  19. § 1.706-4 Determination of distributive share when a partner's interest varies.
  20. § 1.706-5 Taxable year determination.
  21. § 1.707-0 Table of contents.
  22. § 1.707-1 Transactions between partner and partnership.
  23. § 1.707-2 Disguised payments for services.
  24. § 1.707-3 Disguised sales of property to partnership; general rules.
  25. § 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.
  26. § 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities.
  27. § 1.707-6 Disguised sales of property by partnership to partner; general rules.
  28. § 1.707-7 Disguised sales of partnership interests.
  29. § 1.707-8 Disclosure of certain information.
  30. § 1.707-9 Effective dates and transitional rules.
  31. § 1.708-1 Continuation of partnership.
  32. § 1.709-1 Treatment of organization and syndication costs.
  33. § 1.709-2 Definitions.