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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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axable year for which deductions taken |
§ 1.469-10 - Application of section 469 to publicly traded partnerships.
Latest version.
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§ 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.
[T.D. 8799, 63 FR 69553, Dec. 17, 1998]