26 U.S. Code § 6255 - Definitions and special rules
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For purposes of this subchapter—
(1) Electing large partnership
The term “electing large partnership” has the meaning given to such term by section 775.
(b) Partners bound by actions of partnership, etc.
(1) Designation of partner
Each electing large partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) who shall have the sole authority to act on behalf of such partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any partner as the partner with such authority.
(c) Partnerships having principal place of business outside the United States
(d) Treatment where partnership ceases to exist
If a partnership ceases to exist before a partnership adjustment under this subchapter takes effect, such adjustment shall be taken into account by the former partners of such partnership under regulations prescribed by the Secretary.
(e) Date decision becomes final
(f) Partnerships in cases under title 11 of the United States Code
(1) Suspension of period of limitations on making adjustment, assessment, or collection
The running of any period of limitations provided in this subchapter on making a partnership adjustment (or provided by section 6501 or 6502 on the assessment or collection of any amount required to be paid under section 6242) shall, in a case under title 11 of the United States Code, be suspended during the period during which the Secretary is prohibited by reason of such case from making the adjustment (or assessment or collection) and—
(2) Suspension of period of limitation for filing for judicial review
The running of the period specified in section 6247 (a) or 6252 (b) shall, in a case under title 11 of the United States Code, be suspended during the period during which the partnership is prohibited by reason of such case from filing a petition under section 6247 or 6252 and for 60 days thereafter.
The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this subchapter, including regulations—
(2) providing that this subchapter shall not apply to any case described in section 6231 (c)(1) (or the regulations prescribed thereunder) where the application of this subchapter to such a case would interfere with the effective and efficient enforcement of this title.