Implements § 469Open in workspace
Reg. § 1.469-10 Application of section 469 to publicly traded partnerships.
26 CFR § 1.469-10eCFR, current through 2026-07-14
(a) [Reserved]
(b) Publicly traded partnership
(1) In general For purposes of section , a partnership is a publicly traded partnership only if the partnership is a publicly traded partnership as defined in .
(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: decipher.legal/cfr/26/1.469-10 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14