26 U.S. Code Subchapter K - Partners and Partnerships
Pub. L. 114–74, title XI, § 1101(b)(1), (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 analysis is amended by striking the item relating to part IV. See 2015 Amendment note below.
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