View all text of Subpart 0-i 19 [§ 301.7701-1 - § 301.7705-2]
§ 301.7704-2 - Transition provisions.
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.