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Code of Federal Regulations Title 26. Internal Revenue § 26.301.7704–2 Transition provisions

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.301.7704–2 Transition provisions - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-301-7704-2/

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