[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]

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