adjustment year
(2) Adjustment year The term “adjustment year” means the partnership taxable year in which— (A) in the case of an adjustment pursuant to the decision of a court in a proceeding brought under section 6234, such decision becomes final, (B) in the case of an administrative adjustment request under section 6227, such administrative adjustment request is made, or (C) in any other case, notice of the final partnership adjustment is mailed under section 6231.