U.S. Code of Federal Regulations
Regulations most recently checked for updates: Oct 28, 2020
(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.