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NOTES:


Effective Date of 2003 Revision

New Title XXIX sets forth procedures for actions under sections 6247 and 6252 of this title, added by sec. 1222(a) of the Taxpayer Relief Act of 1997, Pub. L. 105–34, 111 Stat. 1008. Section 6247 of this title provides for judicial review of the Commissioner’s notice of partnership adjustment (action for readjustment of partnership items of a large partnership under section 6247 of this title) and section 6252 of this title provides for judicial review of the Commissioner’s failure to allow all or some of the adjustments requested in an administrative adjustment request (action for adjustment of partnership items of a large partnership under section 6252 of this title). Sections 6247 and 6252 of this title are effective with respect to partnership tax years ending on or after Dec. 31, 1997, and the Rules of this Title XXIX likewise are effective as to large partnership actions commenced with respect to partnership tax years ending on or after Dec. 31, 1997.
New Rule 300 is effective as to large partnership actions commenced with respect to partnership tax years ending on or after Dec. 31, 1997.

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