26 CFR § 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.