Partner's distributive share (temporary).

---
identifier: "/us/fr/2023-06296"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Partner's distributive share (temporary)."
title_number: 0
title_name: "Federal Register"
section_number: "2023-06296"
section_name: "Partner's distributive share (temporary)."
positive_law: false
currency: "2023-03-24"
last_updated: "2023-03-24"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "2023-06296"
document_type: "rule"
publication_date: "2023-03-24"
agencies:
  - "DEPARTMENT OF THE TREASURY"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
---


#  Partner's distributive share (temporary).

This rule is being published by the Office of the Federal Register to correct an editorial or technical error that appeared in the most recent annual revision of the Code of Federal Regulations.

**26 CFR Part 1**

In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.641-1.850), revised as of April 1, 2022, amend section 1.704-1T by adding paragraph (b)(2)(iv)( *g* ), reserved paragraphs (b)(2)(iv)( *h* ) through ( *s* ), paragraph (b)(3), reserved paragraphs (b)(4) through (6), paragraph (c), and reserved paragraphs (d) through (e), to read as follows:

§ 1.704-1T

( *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]