26 U.S. Code § 6251 - Administrative adjustment requests

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(a) General rule
A partnership may file a request for an administrative adjustment of partnership items for any partnership taxable year at any time which is—
(1) within 3 years after the later of—
(A) the date on which the partnership return for such year is filed, or
(B) the last day for filing the partnership return for such year (determined without regard to extensions), and
(2) before the mailing to the partnership of a notice of a partnership adjustment with respect to such taxable year.
(b) Secretarial action
If a partnership files an administrative adjustment request under subsection (a), the Secretary may allow any part of the requested adjustments.
(c) Special rule in case of extension under section 6248
If the period described in section 6248 (a) is extended pursuant to an agreement under section 6248 (b), the period prescribed by subsection (a)(1) shall not expire before the date 6 months after the expiration of the extension under section 6248 (b).


(Added Pub. L. 105–34, title XII, § 1222(a),Aug. 5, 1997, 111 Stat. 1016.)

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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