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• 26 CFR §1.469-7Treatment of self-charged items of interest income and deduction.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  item of income or deduction of the taxpayer for the taxable year under section 702 (relating to the treatment of distributive shares of partnership items as items of partners ... entity for which the entity reports items that are taken into account under section 702 or section 1366 for the taxpayer's taxable year. (5) Deductions for a taxable year

• 26 CFR §1.736-1Payments to a retiring partner or a deceased partner's successor in interest.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership income under section 736(a)(1), are taken into account under section 702 in the income of the withdrawing partner and thus reduce the amount of the distributive shares

• 26 CFR §1.67-2TTreatment of pass-through entities (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section. (b) Partnerships, S corporations, and grantor trusts —(1) In general. Pursuant to section 702(a) and 1366(a) of the Code and the regulations thereunder, each partner ... determined without regard to the 2-percent limitation of section 67. Pursuant to section 702(a), A must take $20 of expenses to which section 212 applies into account

• 26 CFR §25.2515-1Tenancies by the entirety; in general.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  reflect changes made to the Internal Revenue Code by sections 702(k)(1)(A) of the Revenue Act of 1978, or section 2002(c)(2) of the Tax Reform

• 26 CFR §1.986(a)-1Translation of foreign income taxes for purposes of the foreign tax credit.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  records. USP takes its distributive share of the HPS taxes into account under sections 702

• 26 CFR §1.441-2Election of taxable year consisting of 52-53 weeks.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year in which that partner takes into account items described in section 702 and items that are deductible by the partnership (including items described in section

• 26 CFR §1.514(c)-1Acquisition indebtedness.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  personally liable for payment of such mortgage. By reason of section 702(b) the character of any item realized by the partnership and included in the partner's distributive share

• 26 CFR §1.6038A-1General requirements and definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership interest held by that reporting corporation partner. See sections 875 and 702(a) and the regulations thereunder. (Attribution shall not be made however, of transactions directly between the partnership

• 26 CFR §1.1411-10Controlled foreign corporations and passive foreign investment companies.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 1293(d)(1) to $120,000. Under § 1.1293-1(c)(1) and section 702, C's, D's, and E's distributive shares of the section 1293(a) income ... section 1293(d)(1) to $120,000. Under § 1.1293-1(c)(1) and section 702, C's, D's, and E's distributive shares of the section 1293(a) income

• 26 CFR §1.430(a)-1Determination of minimum required contribution.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  January 1, 2016, the present value of the remaining waiver amortization installments is $259,702, which is determined by discounting the remaining four waiver amortization installments of $70,000 each ... funding target, less $1,800,000 of assets, less $259,702 (which is the present value of the remaining four waiver amortization installments). (iv) With respect to this shortfall amortization

• 26 CFR §1.909-6Pre-2011 foreign tax credit splitting events.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  date such taxes are included by the section 902 corporation under sections 702 and 706(a). Further, any foreign income taxes subject to section 909 will be suspended

• 26 CFR §1.1400Z2(a)-1Deferring tax on capital gains by investing in opportunity zones.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  eligible gain is not included in the distributive shares of the partners under section 702 and is not treated as an item described in section 705(a)(1). (ii) Subsequent ... recognized by the electing partnership at the time of inclusion, is subject to section 702 and is treated as an item described in section 705(a)(1) in a manner

• 26 CFR §301.6225-2Modification of imputed underpayment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership as a single, net partnership-related item for purposes of section 702(a), other provisions of the Code, regulations, forms, instructions, or other guidance prescribed by the IRS. Accordingly ... different subgroupings under § 301.6225-1(d) because they are treated separately under section 702. Accordingly, the long term capital gain adjustment and the depreciation adjustment are not netted

• 26 CFR §1.751-1Unrealized receivables and inventory items.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  only to partners other than the distributee and separately taken into account under section 702(a)(8). (iii) At the time of the distribution, the distributee partner realizes gain ... only to partners other than the distributee and separately taken into account under section 702(a)(8). (iii) At the time of the distribution, the distributee partner realizes ordinary income

• 26 CFR §1.280F-5TLeased property (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  702

• 26 CFR §1.163(j)-4General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnerships, takes such amounts into account as a distributive share in accordance with section 702 and § 1.702-1(a)(8)(ii), the C corporation partner may not treat such amounts

• 26 CFR §1.48-1Definition of section 38 property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 103(3) of the Communications Satellite Act of 1962, 47 U.S.C., sec. 702(3)), or any interest therein, of a U.S. person; (ix) Any cable which is property described

• 26 CFR §1.46-3Qualified investment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partnership (that is, the taxable income of the partnership as described in section 702(a)(9)) regardless of whether the partnership has a profit or a loss for its taxable

• 26 CFR §1.988-1Certain definitions and special rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  loss derived from the partner's share (determined under the principles of section 702(a)) of all contracts described in section 988(c)(1)(D)(i) or paragraph

• 26 CFR §301.9100-7TTime and manner of making certain elections under the Tax Reform Act of 1986.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partner or shareholder, shall be taken into account in accordance with section 702 (with respect to partners) and section 1366 (with respect to S corporation shareholders). (e) Election with respect