26 U.S. Code Chapter 1, Subchapter K - Partners and Partnerships

Part I. Determination of tax liability. II. Contributions, distributions, and transfers. III. Definitions. 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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