26 U.S. Code § 771 - Application of subchapter to electing large partnerships

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The preceding provisions of this subchapter to the extent inconsistent with the provisions of this part shall not apply to an electing large partnership and its partners.


(Added Pub. L. 105–34, title XII, § 1221(a),Aug. 5, 1997, 111 Stat. 1002.)
Prior Provisions

A prior section 771, act Aug. 16, 1954, ch. 736, 68A Stat. 253, related to the effective date for this subchapter, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(94),Oct. 4, 1976, 90 Stat. 1780.
Effective Date

Pub. L. 105–34, title XII, § 1221(c),Aug. 5, 1997, 111 Stat. 1008, provided that: “The amendments made by this section [enacting this part] shall apply to partnership taxable years beginning after December 31, 1997.”
This part applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 ofPub. L. 105–34, as amended, set out as an Effective Date of 1997 Amendment note under section 6011 of this title.

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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