26 U.S. Code § 6255 - Definitions and special rules
The term “electing large partnership” has the meaning given to such term by section 775.
The term “partnership item” has the meaning given to such term by section 6231(a)(3).
Each electing large partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) who shall have the sole authority to act on behalf of such partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any partner as the partner with such authority.
For purposes of sections 6247 and 6252, a principal place of business located outside the United States shall be treated as located in the District of Columbia.
For purposes of this subchapter, the principles of section 7481(a) shall be applied in determining the date on which a decision of a district court or the Claims Court becomes final.
Pub. L. 114–74, title XI, § 1101(b)(2), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed.
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