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Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final and temporary regulations concerning how liabilities are allocated for purposes of section 707 of the Internal Revenue Code (Code) and when certain obligations are recognized for purposes of determining whether a liability is a recourse partnership liability under section 752. These regulations affect partnerships and their partners. The text of these temporary regulations serves as part of the text of proposed regulations (REG-122855-15) published in the Proposed Rules section in this issue of the Federal Register. This book contains: - The complete text of the Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section