# Certain Publicly Traded Partnerships Treated as Corporations
> **Treasury** · Final regulations. · Published 1995-12-04 · Effective 1995-12-04 · 60 FR 62026
## Document
- **Document number:** 95-29282
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 62026
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-12-04
- **Effective date:** 1995-12-04
- **Treasury docket:** TD 8629
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/04/95-29282/certain-publicly-traded-partnerships-treated-as-corporations)
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