26 CFR § 1.752-2T - Partner's share of recourse liabilities (temporary).
---
identifier: "/us/cfr/t26/s1.752-2T"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.752-2T - Partner's share of recourse liabilities (temporary)."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.752-2T"
section_name: "Partner's share of recourse liabilities (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: "2026-04-05"
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"
---
# 1.752-2T Partner's share of recourse liabilities (temporary).
(a)-(b) [Reserved]
(c)(1) through (2) [Reserved]
(3) *Allocation of debt deemed transferred to a partner pursuant to regulations under section 385.* For a special rule regarding the allocation of a partnership liability that is a debt instrument with respect to which there is one or more deemed transferred receivables within the meaning of § 1.385-3T(g)(8), see § 1.385-3T(f)(4)(vi).
(d) through (k) [Reserved]
(l)(1) through (3)[Reserved]
(4) Paragraph (c)(3) of this section applies on or after January 19, 2017.
(m) *Expiration date*—(1) [Reserved]
(2) Paragraphs (c)(3) and (l)(4) of this section expire on October 13, 2019.
[T.D. 9788, 81 FR 69288, Oct. 5, 2016, as amended by T.D. 9790, 81 FR 72984, Oct. 21, 2016; 82 FR 8169, Jan. 24, 2107; T.D. 9877, 84 FR 54026, Oct. 9, 2019]