§ 774. Other modifications
(a)
Treatment of certain optional adjustments, etc.
In the case of an electing large partnership—
(b)
Credit recapture determined at partnership level
(2)
Method of taking recapture into account
An electing large partnership shall take into account a credit recapture by reducing the amount of the appropriate current year credit to the extent thereof, and if such recapture exceeds the amount of such current year credit, the partnership shall be liable to pay such excess.
(d)
Partnership entitled to certain credits
The following shall be allowed to an electing large partnership and shall not be taken into account by the partners of such partnership:
(e)
Treatment of REMIC residuals
(f)
Special rules for applying certain installment sale rules
In the case of an electing large partnership—