26 U.S. Code Subchapter K - Partners and Partnerships

Amendment of Analysis

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.

Amendments

2015—Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625, struck out item for part IV “Special rules for electing large partnerships”.

1997—Pub. L. 105–34, title XII, § 1221(b), Aug. 5, 1997, 111 Stat. 1008, added item for part IV.

 

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