26 CFR 1.987-7 – Section 987 aggregate partnerships
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(a) In general. This section provides rules for determining an owner’s share of the assets and liabilities of an eligible QBU that is owned indirectly, as described in § 1.987-1(b)(4)(ii), through a section 987 aggregate partnership.
(b) [Reserved]
(c) Coordination with subchapter K. [Reserved]