Sec. 1.704-1T Partner's distributive share (temporary).
(a) For further guidance, see §1.704-1(a).
(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]
[Added by T.D. 9577, 77 FR 8127-8143, Feb. 14, 2012. Removed by T.D. 9710, 80 FR 7323-7336, Feb. 10, 2015. Added by T.D. 9748, 81 F.R. 5908-5916, February 4, 2016; amended by T.D. 9814, 82 FR 7582-7611, Jan. 19, 2017; amended by T.D. 9871, 84 FR 35539-35545, July 24, 2019; amended by T.D. 9891, 85 FR 3833-3852, Jan. 23, 2020.]
