[Code of Federal Regulations]
[Title 26, Volume 6]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.469-10]

[Page 494]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.469-10  Application of section 469 to publicly traded partnerships.

    (a) [Reserved]
    (b) Publicly traded partnership--(1) In general. For purposes of 
section 469(k), a partnership is a publicly traded partnership only if 
the partnership is a publicly traded partnership as defined in Sec. 
1.7704-1.
    (2) Effective date. This section applies for taxable years of a 
partnership beginning on or after December 17, 1998.

[T.D. 8799, 63 FR 69553, Dec. 17, 1998]