26 CFR §1.469-10

1. (a)[Reserved]
2. (b)Publicly traded partnership
   1. (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. (2)Effective date. This section applies for taxable years of a partnership beginning on or after December 17, 1998.