26 U.S.C. 7704: Certain publicly traded partnerships treated as corporations

2008

• Pub. L. 110–343, §208(a), substituted ", industrial source carbon dioxide, or the transportation or storage of any fuel described in subsection (b), (c), (d), or (e) of section 6426, or any alcohol fuel defined in section 6426(b)(4)(A) or any biodiesel fuel as defined in section … (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §116(a), inserted "or industrial source carbon dioxide" before comma at end. (Emergency Economic Stabilization Act of 2008) Law text · (d)

2004

• Pub. L. 108–357 substituted "section 851(b)(2)(A)" for "section 851(b)(2)". (American Jobs Creation Act of 2004) Law text · (d)

1999

• Pub. L. 106–170 substituted "section 1221(a)(1)" for "section 1221(1)". (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (c), (d), (G), (5)

1998

• Pub. L. 105–206 inserted at end "and shall be paid by the partnership. Section 6655 shall be applied to such partnership with respect to such tax in the same manner as if the partnership were a corporation, such tax were imposed by section 11, and references in such section to ta… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g)

1997

• Pub. L. 105–34 added subsec. (g). (Taxpayer Relief Act of 1997) Law text · (g)

1988

• Pub. L. 100–647, §2004(f)(3), inserted at end "For purposes of the preceding sentence, a partnership shall not be treated as being in existence during any period before the 1st taxable year in which such partnership (or a predecessor) was a publicly traded partnership." · (c)
• Pub. L. 100–647, §2004(f)(4), inserted at end "For purposes of subparagraph (E), the term 'mineral or natural resource' means any product of a character with respect to which a deduction for depletion is allowable under section 611; except that such term shall not include any produc… · (d)
• Pub. L. 100–647, §2004(f)(5), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "The term 'real property rent' means amounts which would qualify as rent from real property under section 856(d) if such section were applied without regard to paragraph (2)(C) th… · (d)
• Pub. L. 100–647, §2004(f)(1), inserted "or to pay such amounts" before "as may be required". · (e)