§752. Treatment of certain liabilities — Inbound Citations

Citations to 26 U.S.C. § 752 as a whole

• 26 U.S.C. § 108(i)(6)

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  (6) In the case of a partnership, any income deferred under this subsection shall be allocated to the partners in the partnership immediately before the discharge in the manner such amounts would have been included in the distributive shares of such partners under section 704 if such income were recognized at such time. Any decrease in a partner’s share of partnership liabilities as a result of such discharge shall not be taken into account for purposes of section 752 at the time of the discharge to the extent it would cause the partner to recognize gain under section 731. Any decrease in partnership liabilities deferred under the preceding sentence shall be taken into account by such partner at the same time, and to the extent remaining in the same amount, as income deferred under this subsection is recognized.
• 26 U.S.C. § 170(h)(7)(B)(ii)(II)

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  (II) without regard to section 752, and
• 26 U.S.C. § 465(b)(6)(C)

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  (C) In the case of a partnership, a partner’s share of any qualified nonrecourse financing of such partnership shall be determined on the basis of the partner’s share of liabilities of such partnership incurred in connection with such financing (within the meaning of section 752).