{"abstract":"This document contains final regulations under section 752 for taking into account certain obligations of a business entity that is disregarded as separate from its owner under section 856(i) or section 1361(b)(3) of the Internal Revenue Code, or Sec. Sec. 301.7701-1 through 301.7701-3 of the Procedure and Administration Regulations. These final regulations clarify the existing regulations concerning when a partner may be treated as bearing the economic risk of loss for a partnership liability based upon an obligation of a disregarded entity. The rules affect partnerships and their partners.","action":"Final regulations.","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/2006/10/11/E6-16719.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"71 FR 59669","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on October 11, 2006.","disposition_notes":null,"docket_ids":["TD 9289"],"dockets":[],"document_number":"E6-16719","effective_on":"2006-10-11","end_page":59674,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/10/11/E6-16719.xml","html_url":"https://www.federalregister.gov/documents/2006/10/11/E6-16719/treatment-of-disregarded-entities-under-section-752","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-16719?publication_date=2006-10-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-10-11/E6-16719/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":119,"last_updated":"2026-10-24 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-10-11/pdf/E6-16719.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-10-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/10/11/E6-16719.txt","regulation_id_number_info":{"1545-BD48":null},"regulation_id_numbers":["1545-BD48"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T20:08:48Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":59669,"subtype":null,"title":"Treatment of Disregarded Entities Under Section 752","toc_doc":"Partnership liabilities; disregarded entities treatment","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}