TD 9207 - Assumption of Partner Liabilities

OMB 1545-1843

OMB 1545-1843

In order to be entitled to a deduction with respect to the economic performance of a contingent liability that was contributed by a partner and assumed by a partnership, the partner, or former partner of the partnership, must receive notification of economic performance of the contingent liability from the partnership or other partner assuming the liability.

The latest form for TD 9207 - Assumption of Partner Liabilities expires 2022-03-31 and can be found here.

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