{
  "id": "DED_LIABILITY_BASIS_INCREASE",
  "name": "Basis Increase via Partnership Liabilities",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to partners in partnerships that incur debt, provided the partner bears the economic risk of loss (recourse) or is allocated nonrecourse debt under 752 regulations.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Increases in a partner's share of partnership debt are treated as cash contributions, increasing the partner's outside basis. This allows partners to deduct partnership losses in excess of their actual cash investment.",
  "irc_reference": "IRC §752",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}