26 C.F.R. § 1.469-10 Application of section 469 to publicly traded partnerships.
Title 26 - Internal Revenue
(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 §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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
taxable year for which deductions taken
§ 1.469-10 Application of section 469 to publicly traded partnerships.
