Certain Publicly Traded Partnerships Treated as Corporations

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8629] RIN 1545-AL57

TITLE: Certain Publicly Traded Partnerships Treated as Corporations

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the classification of certain publicly traded partnerships as corporations. These regulations provide guidance needed by taxpayers to comply with changes to the law made by the Omnibus Budget Reconciliation Act of 1987. The regulations affect the classification of certain partnerships for federal tax purposes.

DATES: These regulations are effective December 4, 1995. For dates of applicability of these regulations, see 1.7704-1(l).

FOR FURTHER INFORMATION CONTACT: Christopher T. Kelley, (202) 622-3080 (not a toll-free number).

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