Implements § 704Open in workspace
Reg. § 1.704-1T Partner's distributive share (temporary).
26 CFR § 1.704-1TeCFR, current through 2026-07-14
(a) For further guidance, see .
(b)
(1) For further guidance, see .
(2) For further guidance, see through .
(i) through (iii) [Reserved]
(iv)
(a) through (e) [Reserved]
(f)
(1) through (5) [Reserved]
(g) For further guidance, see through .
(h) through (s) [Reserved]
(3) For further guidance, see through .
(4) through (6) [Reserved]
(c) For further guidance, see through .
(d) through (e) [Reserved]
[T.D. 9748, 81 FR 5912, Feb. 4, 2016, as amended by T.D. 9814, 82 FR 7597, Jan. 19, 2017; T.D. 9871, 84 FR 35544, July 24, 2019; 85 FR 3838, Jan. 23, 2020; 88 FR 17725, Mar. 24, 2023]