Section 1.469-10 - Application of section 469 to publicly traded partnerships(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 § 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