There Is a Newer Version
of
the U.S. Code
2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 63 - ASSESSMENT
Subchapter C - Tax Treatment of Partnership Items
View Metadata
- Sec. 6221 - Tax treatment determined at partnership level
- Sec. 6222 - Partner's return must be consistent with partnership return or Secretary notified of inconsistency
- Sec. 6223 - Notice to partners of proceedings
- Sec. 6224 - Participation in administrative proceedings; waivers; agreements
- Sec. 6225 - Assessments made only after partnership level proceedings are completed
- Sec. 6226 - Judicial review of final partnership administrative adjustments
- Sec. 6227 - Administrative adjustment requests
- Sec. 6228 - Judicial review where administrative adjustment request is not allowed in full
- Sec. 6229 - Period of limitations for making assessments
- Sec. 6230 - Additional administrative provisions
- Sec. 6231 - Definitions and special rules
- Sec. 6232 - Repealed. Pub. L. 100-418, title I, ยง1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
- Sec. 6233 - Extension to entities filing partnership returns, etc.
- Sec. 6234 - Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
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 U.S. site. Please check official sources.
