Treasury Regulations · 26 CFR
§ 1.469-10. Application of section 469 to publicly traded partnerships.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 469
Cite as 26 CFR § 1.469-10
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 17, 1998 by T.D. 8799
- Issued under
- 26 U.S.C. § 469
- Length
- 62 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 1
¶(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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8799 (63 FR 69553)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Taxable year for which deductions taken
Nearby sections
- § 1.469-5 Material participation.
- § 1.469-5T Material participation (temporary).
- § 1.469-7 Treatment of self-charged items of interest income and deduction.
- § 1.469-9 Rules for certain rental real estate activities.
- § 1.469-10 Application of section 469 to publicly traded partnerships.
- § 1.469-11 Applicability date and transition rules.