publicly traded partnership
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 469 — for purposes of this section
For purposes of this section, the term “publicly traded partnership” means any partnership if—
(A) interests in such partnership are traded on an established securities market, or
(B) interests in such partnership are readily tradable on a secondary market (or the substantial equivalent thereof).
26 U.S.C. § 7704 — for purposes of this section (5 versions over time)
For purposes of this section, the term “publicly traded partnership” means any partnership if—
(1) interests in such partnership are traded on an established securities market, or
(2) interests in such partnership are readily tradable on a secondary market (or the substantial equivalent thereof).