Table of Contents

• REG-106736-00
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  •  FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Effective Date
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • §1.704-1 [Amended]
    • §1.704-1 Partner’s distributive share.
  • §1.704-2 [Amended]
    • §1.705-1 Determination of basis of partner’s interest.
  • §1.752-0 [Amended]
    • §1.752-0 Table of contents.
    • §1.752-1 Treatment of partnership liabilities.
    • §1.752-6 Partnership assumption of partner’s §358(h)(3) liability after October 18, 1999, and before June 24, 2003.
    • §1.752-7 Partnership assumption of partner’s §1.752-7 liability on or after June 24, 2003.
    • §1.752-1 Treatment of Partnership Liabilities.
  • §1.752-5(a) [Amended]
    • §1.752-6 Partnership assumption of partner’s section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.
    • §1.752-7 Partnership assumption of partner’s §1.752-7 liability on or after June 24, 2003.
  • Drafting Information
• Announcement 2003-45
  • Purpose
  • New Backup Withholding Rate
  • New Rate Not Reflected in 2002 Products
    • Tax Forms.
    • Technical Publications.
  • New Rate Not Reflected in 2003 Products
• Announcement 2003-48