26 C.F.R. § 301.7704-2. - § 301.7704-2 Transition Provisions.

Current as of May 27, 2026

Section 301.7704-2 - § 301.7704-2 Transition Provisions.Section 301.7704-2 - § 301.7704-2 Transition Provisions.

Section 301.7701(i)-4 - § 301.7701(i)-4 Special Rules for Certain Entities.Section 301.7705-1 - § 301.7705-1 Certified Professional Employer Organization.

§ 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.

$T.D. 8450, 57 FR 58710, Dec. 11, 1992$

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