26 CFR § 1.987-7 - Section 987 aggregate partnerships.

§ 1.987-7 Section 987 aggregate partnerships.

(a) In general. This section provides rules for determining an owner's share of the assets and liabilities of an eligible QBU that is owned indirectly, as described in § 1.987-1(b)(4)(ii), through a section 987 aggregate partnership.

(b) [Reserved]

(c) Coordination with subchapter K. [Reserved]

[T.D. 9794, 81 FR 88845, Dec. 8, 2016, as amended by T.D. 9795, 81 FR 88874, Dec. 8, 2016; T.D. 9857, 84 FR 20796, May 13, 2019]

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