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TREAS/IRS RIN: 1545-BL21 Publication ID: Fall 2023 
Title: Section 752 Recourse Liabilities (Related Parties) 

Guidance regarding section 752 recourse liabilities, including guidance with respect to related party debt.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.752-1    26 CFR 1.752-2    26 CFR 1.752-4   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/16/2013  78 FR 76092   
NPRM Comment Period End  03/17/2014 
Final Action  12/00/2023 
Additional Information: REG-136984-12 Drafter attorney: Caroline E. Hay (202) 317--6850 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Sarah Haradon (202) 622-0322 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Caroline Hay
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-6850
Fax:855 591-7864