# Prop. Treas. Reg. § 1.469-5T: Material participation (temporary).

Proposed regulation, not in force. REG-109369-10, 76 FR 72875, published 2011-11-28 <https://www.federalregister.gov/documents/2011/11/28/2011-30611/passive-activity-losses-and-credits-limited>. Interprets 26 U.S.C. § 469.

Par. 4. Section 1.469-5T paragraph (e) is revised to read as follows:

* * * * *

(e) Treatment of Limited Partners. [Reserved]. See § 1.469-5(e) for rules relating to this paragraph (e).

* * * * *