26 U.S. Code Part I - TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS

Current through Pub. L. 113-56. (See Public Laws for the current Congress.)

Sec. 6240. Application of subchapter. 6241. Partner’s return must be consistent with partnership return. 6242. Procedures for taking partnership adjustments into account.
Prior Provisions

A prior subchapter D, Tax Treatment of Subchapter S Items, consisted of sections 6241 to 6245, prior to repeal by Pub. L. 104–188, title I, § 1307(c)(1),Aug. 20, 1996, 110 Stat. 1781.

 

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