# Treas. Reg. § 301.7704-2: Transition provisions.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7704-2>. Interprets 26 U.S.C. § 7704.

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]