1.469-10—Application of section 469 to publicly traded partnerships.
(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.