{"data":{"id":"us/26-cfr-1.469-10","jurisdiction":"us","citation":"26 CFR 1.469-10","heading":"-10 Application of section 469 to publicly traded partnerships.","body":"(a) [Reserved]\n(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.\n(2) Effective date. This section applies for taxable years of a partnership beginning on or after December 17, 1998.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"4fdd1bf99e01e31992a0350e3d225f3b84422dfb74f3e8765f156f5c89caff9c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.469-9","next":"us/26-cfr-1.469-11"},"notice":"GroundRules: Original legal text. Not legal advice."}