26 U.S. Code Subchapter C - Tax Treatment of Partnership Items

Repeal and Reenactment of Analysis

Pub. L. 114–74, title XI, § 1101(a), (c)(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to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this analysis is repealed and a new analysis for subchapter C is enacted to read as follows:

Subchapter C—Treatment of Partnerships



In General.


Partnership Adjustments.




Definitions and Special Rules.


New sections 6232 and 6235 were enacted on Nov. 2, 2015, by Pub. L. 114–74 applicable, with certain exceptions, to returns filed for partnership taxable years beginning after Dec. 31, 2017. However, because section 6232 had previously been repealed and section 6235 did not exist, the text of those sections as enacted by Pub. L. 114–74 is currently being set out within this subchapter. As a result, the current analysis for subchapter C set out above does not conform with respect to those sections.


1997—Pub. L. 105–34, title XII, § 1231(c), Aug. 5, 1997, 111 Stat. 1023, added item 6234.

1988—Pub. L. 100–418, title I, § 1941(b)(3)(D), Aug. 23, 1988, 102 Stat. 1324, struck out item 6232 “Extension of subchapter to windfall profit tax”.

1984—Pub. L. 98–369, div. A, title VII, § 714(p)(2)(E), July 18, 1984, 98 Stat. 965, added item 6233.

1982—Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 648, added subchapter C heading and items 6221 to 6232.


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