26 U.S. Code § 6233 - Extension to entities filing partnership returns, etc.

(a) General rule
If a partnership return is filed by an entity for a taxable year but it is determined that the entity is not a partnership for such year, then, to the extent provided in regulations, the provisions of this subchapter are hereby extended in respect of such year to such entity and its items and to persons holding an interest in such entity.
(b) Similar rules in certain cases
If a partnership return is filed for any taxable year but it is determined that there is no entity for such taxable year, to the extent provided in regulations, rules similar to the rules of subsection (a) shall apply.

Source

(Added Pub. L. 98–369, div. A, title VII, § 714(p)(1),July 18, 1984, 98 Stat. 964; amended Pub. L. 104–188, title I, § 1307(c)(3)(B),Aug. 20, 1996, 110 Stat. 1782.)
Amendments

1996—Subsec. (b). Pub. L. 104–188reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “If for any taxable year—
“(1) an entity files a return as an S corporation but it is determined that the entity was not an S corporation for such year, or
“(2) a partnership return or S corporation return is filed but it is determined that there is no entity for such taxable year,
then, to the extent provided in regulations, rules similar to the rules of subsection (a) shall apply.”
Effective Date of 1996 Amendment

Amendment by Pub. L. 104–188applicable to taxable years beginning after Dec. 31, 1996, see section 1317(a) ofPub. L. 104–188, set out as a note under section 641 of this title.
Effective Date

Section effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 ofPub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 31 of this title.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


26 CFR - Internal Revenue

26 CFR Part 301 - PROCEDURE AND ADMINISTRATION

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.