Treasury Regulations (26 C.F.R.)
26 CFR § 301.7704-2
Transition provisions.
Official textecfr.govlast amended
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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In this part (40 sections)
- 301.7701-14 · Cooperative bank.
- 301.7701-15 · Tax return preparer.
- 301.7701-16 · Other terms.
- 301.7701-17T · Collective-bargaining plans and agreements (temporary).
- 301.7701-18 · Definitions; spouse, husband and wife, husband, wife,…
- 301.7701(b)-0 · (b)-0 Outline of regulation provision for section…
- 301.7701(b)-1 · (b)-1 Resident alien.
- 301.7701(b)-2 · (b)-2 Closer connection exception.
- 301.7701(b)-3 · (b)-3 Days of presence in the United States that are…
- 301.7701(b)-4 · (b)-4 Residency time periods.
- 301.7701(b)-5 · (b)-5 Coordination with section 877.
- 301.7701(b)-6 · (b)-6 Taxable year.
- 301.7701(b)-7 · (b)-7 Coordination with income tax treaties.
- 301.7701(b)-8 · (b)-8 Procedural rules.
- 301.7701(b)-9 · (b)-9 Effective/applicability dates of §§ 301.7701(b)-1…
- 301.7701(i)-0 · (i)-0 Outline of taxable mortgage pool provisions.
- 301.7701(i)-1 · (i)-1 Definition of a taxable mortgage pool.
- 301.7701(i)-2 · (i)-2 Special rules for portions of entities.
- 301.7701(i)-3 · (i)-3 Effective dates and duration of taxable mortgage…
- 301.7701(i)-4 · (i)-4 Special rules for certain entities.
- 301.7704-2 · Transition provisions.
- 301.7705-1 · Certified professional employer organization.
- 301.7705-2 · CPEO certification process.
- 301.7803-1 · Security bonds covering personnel of the Internal Revenue…
- 301.7805-1 · Rules and regulations.
- 301.7811-1 · Taxpayer assistance orders.
- 301.7803-2 · Internal Revenue Service Independent Office of Appeals…
- 301.7803-3 · Requests for referral to the Internal Revenue Service…
- 301.9000-1 · Definitions when used in §§ 301.9000-1 through 301.9000-6.
- 301.9000-2 · Considerations in responding to a request or demand for…
- 301.9000-3 · Testimony authorizations.
- 301.9000-4 · Procedure in the event of a request or demand for IRS…
- 301.9000-5 · Written statement required for requests or demands in…
- 301.9000-6 · Examples.
- 301.9000-7 · Effective date.
- 301.9001 · Statutory provisions; Outer Continental Shelf Lands Act…
- 301.9001-1 · Collection of fee.
- 301.9001-2 · Definitions.
- 301.9001-3 · Cross reference.
- 301.9100-0 · Outline of regulations.