There is a newer version of the US Code
2010 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter C - Tax Treatment of Partnership Items
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Publication Title | United States Code, 2006 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter C - Tax Treatment of Partnership Items |
Contains | sections 6221 to 6234 |
Date | 2010 |
Laws in Effect as of Date | January 7, 2011 |
Positive Law | No |
Disposition | standard |
- 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- Sec. 6232 - Repealed.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
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