26 C.F.R. § 301.7704-2
Current through September 30, 2024
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.
26 C.F.R. §301.7704-2