With no explanation, chose the best option from "A", "B", "C" or "D". characterization of losses as passive or nonpassive be treated as an affected item. From such silence petitioners conclude that the section 469 issue involves a nonpartnership item within the meaning of section 6231(a)(4), to which section 6229 does not apply. Petitioners state in this regard that “Since the partnership items adjusted by the decision [i.e., the amount of losses] are irrelevant to the nature, duration, or quality of petitioners’ participation in the partnership’s activities, the [section] 469 issue cannot be an affected item under section 6231(a)(5).” Although the affected items regulations do not expressly mention section 469, we do not think that the regulations are meant to provide an exhaustive list of such items. See, e.g., Jenkins v. Commissioner, 102 T.C. at 555 (<HOLDING>). Furthermore, we question petitioners’

A: holding that section 72504 barred application of voluntary payment defense to payment of excessive commissions
B: holding that section 104a classification by partner of a guaranteed payment is an affected item
C: holding that a criminal defendants right to an impartial jury is guaranteed by article 1 section 9 of the pennsylvania constitution
D: holding that the term reverse payment is not limited to a cash payment
B.