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Title 26 Part 1 → §1.469-10

Title 26 → Chapter I → Subchapter A → Part 1 → §1.469-10

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.469-10

e-CFR data is current as of June 24, 2019

Title 26Chapter ISubchapter APart 1 → §1.469-10


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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 §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]