§ 1.469-10. Application of section 469 to publicly traded partnerships.
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/us/cfr/t26/s§ 1.469-10·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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]
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- T.D. 8799
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§ 1.469-10
Application of section 469 to publicly traded partnerships.
Treas. Dec.T.D. 8799
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