### Question
Can you define what specified partner means?


### Answer
**Specified partner** is defined as the following in *26 U.S.C. § 6225*:

> any person if such person—


(i) is a partner of the publicly traded partnership referred to in subparagraph (A),


(ii) is described in section 469(a)(2), and


(iii) has a specified passive activity loss with respect to such publicly traded partnership,


  

with respect to each taxable year of such person which is during the period beginning with the taxable year of such person in which or with which the reviewed year of such publicly traded partnership ends and ending with the taxable year of such person in which or with which the adjustment year of such publicly traded partnership ends

#### Citation:
  - *26 U.S.C. § 6225*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Treatment of Partnerships > PART II-PARTNERSHIP ADJUSTMENTS**

