26 CFR § 1.704-1T - Partner's distributive share (temporary).
---
identifier: "/us/cfr/t26/s1.704-1T"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.704-1T - Partner's distributive share (temporary)."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.704-1T"
section_name: "Partner's distributive share (temporary)."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---
# 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]