Treasury Regulations · 26 CFR
§ 301.7704-2. Transition provisions.
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. § 7704
Cite as 26 CFR § 301.7704-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 11, 1992 by T.D. 8450
- Issued under
- 26 U.S.C. § 7704
- Length
- 50 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
See the regulations under section 7704 contained in part 1 of this chapter for a definition of the “substantial new line of business” that an “existing” publicly traded partnership cannot enter without forfeiting its partnership status under the transition provisions applicable to section 7704.
[T.D. 8450, 57 FR 58710, Dec. 11, 1992]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 8450 (57 FR 58710)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR5ffaf3310af6b61 Definitions
Nearby sections
- § 301.7701(i)-1 Definition of a taxable mortgage pool.
- § 301.7701(i)-2 Special rules for portions of entities.
- § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification.
- § 301.7701(i)-4 Special rules for certain entities.
- § 301.7704-2 Transition provisions.
- § 301.7705-1 Certified professional employer organization.
- § 301.7705-2 CPEO certification process.