26 U.S. Code Part IV - SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS

Sec. 771. Application of subchapter to electing large partnerships. 772. Simplified flow-through. 773. Computations at partnership level. 774. Other modifications. 775. Electing large partnership defined. 776. Special rules for partnerships holding oil and gas properties. 777. Regulations.
Prior Provisions

A prior part IV, relating to effective date for subchapter, consisted of section 771 of this title, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(94),Oct. 4, 1976, 90 Stat. 1780.
Amendments

1997—Pub. L. 105–34, title XII, § 1221(a),Aug. 5, 1997, 111 Stat. 1001, added part heading and section analysis.

 

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