26 CFR § 1.707-8 - Disclosure of certain information.
---
identifier: "/us/cfr/t26/s1.707-8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.707-8 - Disclosure of certain information."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.707-8"
section_name: "Disclosure of certain information."
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---
# 1.707-8 Disclosure of certain information.
(a) *In general.* The disclosure referred to in § 1.707-3(c)(2) (regarding certain transfers made within two years of each other), § 1.707-5(a)(7)(ii) (regarding a liability incurred within two years prior to a transfer of property), and § 1.707-6(c) (relating to transfers of property from a partnership to a partner in situations analogous to those listed above) is to be made in accordance with paragraph (b) of this section.
(b) *Method of providing disclosure.* Disclosure is to be made on a completed Form 8275 or on a statement attached to the return of the transferor of property for the taxable year of the transfer that includes the following:
(1) A caption identifying the statement as disclosure under section 707;
(2) An identification of the item (or group of items) with respect to which disclosure is made;
(3) The amount of each item; and
(4) The facts affecting the potential tax treatment of the item (or items) under section 707.
(c) *Disclosure by certain partnerships.* If more than one partner transfers property to a partnership pursuant to a plan, the disclosure required by this section may be made by the partnership on behalf of all the transferors rather than by each transferor separately.
[T.D. 8439, 57 FR 44988, Sept. 30, 1992]