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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.7704-2

§ 301.7704-2. Transition provisions.

52 words·~1 min read·/us/cfr/t26/s§ 301.7704-2·

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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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  • T.D. 8450
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§ 301.7704-2
Transition provisions.
Treas. Dec.T.D. 8450
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