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TREAS/IRS RIN: 1545-BM83 Publication ID: Spring 2019 
Title: Section 752 and Recourse Liabilities  
Abstract:

Provide guidance addressing when certain obligations to restore a deficit balance in a partner’s capital account are disregarded under section 704 and when certain payment obligations are recognized as recourse liabilities under section 1.752-2.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.752-2    26 CFR 1.704-1   
Legal Authority: 26 U.S.C. 704 and 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Partial Withdrawal of NPRM  10/05/2016  81 FR 6930   
NPRM Comment Period End  01/03/2017 
Final Action  11/00/2019 
Additional Information: REG-122855-15 Drafter attorney: Caroline Hay (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Audrey Ellis (202) 622-2844 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM84 
Agency Contact:
Caroline Hay
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: caroline.hay@irscounsel.treas.gov