[Code of Federal Regulations] [Title 26, Volume 6] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.469-10] [Page 451] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) DEFERRED COMPENSATION, ETC.--Table of Contents Sec. 1.469-10 Application of section 469 to publicly traded partnerships. (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 Sec. 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]