26 USC Chapter 63, Subchapter C - Tax Treatment of Partnership Items

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 6221. Tax treatment determined at partnership level. 6222. Partner’s return must be consistent with partnership return or Secretary notified of inconsistency. 6223. Notice to partners of proceedings. 6224. Participation in administrative proceedings; waivers; agreements. 6225. Assessments made only after partnership level proceedings are completed. 6226. Judicial review of final partnership administrative adjustments. 6227. Administrative adjustment requests. 6228. Judicial review where administrative adjustment request is not allowed in full. 6229. Period of limitations for making assessments. 6230. Additional administrative provisions. 6231. Definitions and special rules. [6232. Repealed.] 6233. Extension to entities filing partnership returns, etc. 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return.

Amendments

1997—Pub. L. 105–34, title XII, § 1231(c),Aug. 5, 1997, 111 Stat. 1023, added item 6234.

1988—Pub. L. 100–418, title I, § 1941(b)(3)(D),Aug. 23, 1988, 102 Stat. 1324, struck out item 6232 “Extension of subchapter to windfall profit tax”.

1984—Pub. L. 98–369, div. A, title VII, § 714(p)(2)(E),July 18, 1984, 98 Stat. 965, added item 6233.

1982—Pub. L. 97–248, title IV, § 402(a),Sept. 3, 1982, 96 Stat. 648, added subchapter C heading and items 6221 to 6232.

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Chapter 63, Subchapter C - Tax Treatment of Partnership Items

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