Tax treatment determined at partnership level.
Partner’s return must be consistent with partnership return or Secretary notified of inconsistency.
Notice to partners of proceedings.
Participation in administrative proceedings; waivers; agreements.
Assessments made only after partnership level proceedings are completed.
Judicial review of final partnership administrative adjustments.
Administrative adjustment requests.
Judicial review where administrative adjustment request is not allowed in full.
Period of limitations for making assessments.
Additional administrative provisions.
Definitions and special rules.
Extension to entities filing partnership returns, etc.
Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, May 3, 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.
Description of Change
Statutes at Large
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