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 section 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 69551-69554, Dec. 17, 1998.]
