26 U.S. Code Part I - TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS

Prior Provisions

A prior subchapter D, Tax Treatment of Subchapter S Items, consisted of sections 6241 to 6245, prior to repeal by Pub. L. 104–188, title I, § 1307(c)(1), Aug. 20, 1996, 110 Stat. 1781.

 

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