(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]
[T.D. 9794, 81 FR 88845, Dec. 8, 2016, as amended by T.D. 9795, 81 FR 88874, Dec. 8, 2016; T.D. 9857, 84 FR 20796, May 13, 2019]
source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.987-7