[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.7704-2] [Page 680] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Definitions Sec. 301.7704-2 Transition provisions. See the regulations under section 7704 contained in part 1 of this chapter for a definition of the ``substantial new line of business'' that an ``existing'' publicly traded partnership cannot enter without forfeiting its partnership status under the transition provisions applicable to section 7704. [T.D. 8450, 57 FR 58710, Dec. 11, 1992] [[Page 681]]