{"abstract":"This document contains proposed regulations under section 752 of the Internal Revenue Code (Code) relating to recourse liabilities of a partnership and the special rules for related persons. The proposed regulations affect partnerships and their partners.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2013/12/16/2013-29420.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"78 FR 76092","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":["https://www.federalregister.gov/api/v1/documents/C1-2013-29420"],"dates":"Written or electronic comments and request for a public hearing must be received by March 17, 2014.","disposition_notes":null,"docket_ids":["REG-136984-12"],"dockets":[],"document_number":"2013-29420","effective_on":null,"end_page":76096,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/12/16/2013-29420.xml","html_url":"https://www.federalregister.gov/documents/2013/12/16/2013-29420/section-752-and-related-party-rules","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-29420?publication_date=2013-12-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-12-16/2013-29420/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":2547,"last_updated":"2026-10-22 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-12-16/pdf/2013-29420.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-29420.pdf?1386969303","publication_date":"2013-12-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/12/16/2013-29420.txt","regulation_id_number_info":{"1545-BL21":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BL21/section-752-recourse-liabilities-related-parties-","title":"Section 752 Recourse Liabilities (Related Parties)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BL21&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL21"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0041","supporting_documents_count":0,"docket_id":"IRS-2013-0041","document_id":"IRS-2013-0041-0001","regulation_id_number":null,"title":"Section 752 and Related Party Rules","checked_regulationsdotgov_at":"2022-02-19T04:30:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":76092,"subtype":null,"title":"Section 752 and Related Party Rules","toc_doc":"Recourse Liabilities of a Partnership and Special Rules for Related Persons","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":78}