26 CFR § 1.704-1T - Partner's distributive share (temporary).

(a) For further guidance, see § 1.704–1(a).

(b)

(1) For further guidance, see § 1.704–1(b)(1).

(2) For further guidance, see § 1.704–1(b)(2)(i) through (b)(2)(iv)(f)(5).

(i) through (iii) [Reserved]

(iv)(a) through (e) [Reserved]

(f)(1) through (5) [Reserved]

(g) For further guidance, see § 1.704–1(b)(2)(iv)(g) through (s).

(h) through (s) [Reserved]

(3) For further guidance, see § 1.704–1(b)(3) through (6).

(4) through (6) [Reserved]

(c) For further guidance, see § 1.704–1(c) through (e).

(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]