26 U.S. Code Chapter 63 - ASSESSMENT

Amendment of Analysis

Pub. L. 114–74, title XI, § 1101(a), (b)(2), (c)(2), (g), Nov. 2, 2015, 129 Stat. 625, 637, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this analysis is amended as follows:

(1) by striking the item relating to subchapter C;

(2) by striking the item relating to subchapter D; and

(3) by inserting after the item relating to subchapter B the following new item for subchapter C: “Treatment of partnerships”.

See 2015 Amendment note below.

Amendments

2015—Pub. L. 114–74, title XI, § 1101(a), (b)(2), (c)(2), Nov. 2, 2015, 129 Stat. 625, 637, added item for subchapter C and struck out former items for subchapter C “Tax treatment of partnership items” and subchapter D “Treatment of electing large partnerships”.

1997—Pub. L. 105–34, title XII, § 1222(c), Aug. 5, 1997, 111 Stat. 1019, added item for subchapter D.

1996—Pub. L. 104–188, title I, § 1307(c)(3)(C), Aug. 20, 1996, 110 Stat. 1782, struck out item for subchapter D “Tax treatment of subchapter S items”.

1982—Pub. L. 97–354, § 4(b), Oct. 19, 1982, 96 Stat. 1692, added item for subchapter D.

Pub. L. 97–248, title IV, § 402(b), Sept. 3, 1982, 96 Stat. 667, added item for subchapter C.

1969—Pub. L. 91–172, title I, § 101(j)(63), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in item for subchapter B.

 

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