26 C.F.R. § 1.469-10. - § 1.469-10 Application of Section 469 to Publicly Traded Partnerships.

Current as of January 1, 1970

Section 1.469-10 - § 1.469-10 Application of Section 469 to Publicly Traded Partnerships.Section 1.469-10 - § 1.469-10 Application of Section 469 to Publicly Traded Partnerships.

Section 1.469-9 - § 1.469-9 Rules for Certain Rental Real Estate Activities.Section 1.469-11 - § 1.469-11 Applicability Date and Transition Rules.

§ 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 § 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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