2013 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 63 - ASSESSMENT (§§ 6201 - 6255)
Subchapter D - Treatment of Electing Large Partnerships (§§ 6240 - 6255)
Part I - TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS (§§ 6240 - 6242)
Front Matter

View Metadata
Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter D - Treatment of Electing Large Partnerships
PART I - TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS
Front Matter
Date2013
Laws in Effect as of DateJanuary 16, 2014
Positive LawNo
Dispositionstandard
Statutes at Large Reference110 Stat. 1781
Public Law ReferencePublic Law 104-188

Download PDF

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.

Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.