# Treas. Reg. § 1.469-10: Application of section 469 to publicly traded partnerships.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.469-10>. Interprets 26 U.S.C. § 469.

(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]