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

Current as of September 25, 2026
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.8450,57FR58710,Dec.11,1992T.D. 8450, 57 FR 58710, Dec. 11, 1992
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