{"abstract":"This document contains final regulations relating to recourse liabilities of a partnership and special rules for related persons. These regulations affect partnerships and their partners.","action":"Final rule.","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/2024/12/02/2024-27840.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 95108","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on December 2, 2024.","disposition_notes":null,"docket_ids":["TD 10014"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-12-02","updated_at":"2024-12-02T10:56:57.523-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2014-0030-0004","allow_late_comments":false,"id":"IRS-2014-0030-0004","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2014-0030","title":"Section 752 and Related Party Rules (REG-136984-12)"}],"document_number":"2024-27840","effective_on":"2024-12-02","end_page":95116,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/12/02/2024-27840.xml","html_url":"https://www.federalregister.gov/documents/2024/12/02/2024-27840/recourse-partnership-liabilities-and-related-party-rules","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-27840?publication_date=2024-12-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-12-02/2024-27840/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":3655,"last_updated":"2026-10-22 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-02/pdf/2024-27840.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-27840.pdf?1732887924","publication_date":"2024-12-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/12/02/2024-27840.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":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL21/section-752-recourse-liabilities-related-parties-","title":"Section 752 Recourse Liabilities (Related Parties)"},"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-2014-0030","supporting_documents_count":0,"docket_id":"IRS-2014-0030","document_id":"IRS-2014-0030-0004","regulation_id_number":"1545-BL21","title":"Section 752 and Related Party Rules (REG-136984-12)","checked_regulationsdotgov_at":"2024-12-03T15:00:15Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":95108,"subtype":null,"title":"Recourse Partnership Liabilities and Related Party Rules","toc_doc":"Recourse Partnership Liabilities and Related Party Rules","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":89}