Treasury Regulations (26 C.F.R.)
26 CFR § 1.469-10
Application of section 469 to publicly traded partnerships.
Official textecfr.govlast amended
# (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]
Source: view the official text
In this part (40 sections)
- 1.468B-5 · Effective dates and transition rules applicable to qualified…
- 1.468B-6 · Escrow accounts, trusts, and other funds used during…
- 1.468B-7 · Pre-closing escrows.
- 1.468B-8 · Contingent-at-closing escrows. [Reserved]
- 1.468B-9 · Disputed ownership funds.
- 1.469-0 · Table of contents.
- 1.469-1 · General rules.
- 1.469-1T · General rules (temporary).
- 1.469-2 · Passive activity loss.
- 1.469-2T · Passive activity loss (temporary).
- 1.469-3 · Passive activity credit.
- 1.469-3T · Passive activity credit (temporary).
- 1.469-4 · Definition of activity.
- 1.469-4T · Definition of activity (temporary).
- 1.469-5 · Material participation.
- 1.469-5T · Material participation (temporary).
- 1.469-6 · Treatment of losses upon certain dispositions. [Reserved]
- 1.469-7 · Treatment of self-charged items of interest income and…
- 1.469-8 · Application of section 469 to trust, estates, and their…
- 1.469-9 · Rules for certain rental real estate activities.
- 1.469-10 · Application of section 469 to publicly traded partnerships.
- 1.469-11 · Applicability date and transition rules.
- 1.471-1 · Need for inventories.
- 1.471-2 · Valuation of inventories.
- 1.471-3 · Inventories at cost.
- 1.471-4 · Inventories at cost or market, whichever is lower.
- 1.471-5 · Inventories by dealers in securities.
- 1.471-6 · Inventories of livestock raisers and other farmers.
- 1.471-7 · Inventories of miners and manufacturers.
- 1.471-8 · Inventories of retail merchants.
- 1.471-9 · Inventories of acquiring corporations.
- 1.471-10 · Applicability of long-term contract methods.
- 1.471-11 · Inventories of manufacturers.
- 1.472-1 · Last-in, first-out inventories.
- 1.472-2 · Requirements incident to adoption and use of LIFO inventory…
- 1.472-3 · Time and manner of making election.
- 1.472-4 · Adjustments to be made by taxpayer.
- 1.472-5 · Revocation of election.
- 1.472-6 · Change from LIFO inventory method.
- 1.472-7 · Inventories of acquiring corporations.