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Treasury Regulations · 26 CFR Part 1

Provisions common to part ii, subchapter k, chapter 1 of the code (§§ 1.751-1 to 1.755-1)

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. § 1.751-1 Unrealized receivables and inventory items.
  2. § 1.752-0 Table of contents.
  3. § 1.752-1 Treatment of partnership liabilities.
  4. § 1.752-2 Partner's share of recourse liabilities.
  5. § 1.752-2T Partner's share of recourse liabilities (temporary).
  6. § 1.752-3 Partner's share of nonrecourse liabilities.
  7. § 1.752-4 Special rules.
  8. § 1.752-5 Applicability dates and transition rules.
  9. § 1.752-6 Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.
  10. § 1.752-7 Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.
  11. § 1.753-1 Partner receiving income in respect of decedent.
  12. § 1.754-1 Time and manner of making election to adjust basis of partnership property.
  13. § 1.755-1 Rules for allocation of basis.