26 U.S. Code § 6233 - Interest and penalties
The interest computed under this paragraph with respect to any partnership adjustment is the interest which would be determined under chapter 67 for the period beginning on the day after the return due date for the reviewed year and ending on the return due date for the adjustment year (or, if earlier, the date payment of the imputed underpayment is made). Proper adjustments in the amount determined under the preceding sentence shall be made for adjustments required for partnership taxable years after the reviewed year and before the adjustment year by reason of such partnership adjustment.
A prior section 6233, added Pub. L. 98–369, div. A, title VII, § 714(p)(1), July 18, 1984, 98 Stat. 964; amended Pub. L. 104–188, title I, § 1307(c)(3)(B), Aug. 20, 1996, 110 Stat. 1782, related to extension to entities filing partnership returns, prior to repeal by Pub. L. 114–74, title XI, § 1101(a), Nov. 2, 2015, 129 Stat. 625.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Similar Rules in Certain Cases : 2011-01-07
- Similar Rules in Certain Cases : 2009-11-06
- Similar Rules in Certain Cases : 2009-08-14
- Similar Rules in Certain Cases : 2009-05-15
- Similar Rules in Certain Cases : 2009-03-27
- General Rule : 2005-04-08
- Religious and Apostolic Organizations : 2005-04-08
- Partnerships : 2005-04-08
- Return of Partnership Income : 2005-04-08
- Organizations Not Treated as a Partnership : 2005-04-08
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