There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 63 - ASSESSMENT (§§ 6201 - 6255)
Subchapter C - Tax Treatment of Partnership Items (§§ 6221 - 6234)
Table Of Contents
View Metadata
Download PDF
Metadata
| Publication Title | United States Code, 2012 Edition, 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 Table Of Contents |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
Download PDF
| Sec. | |
| 6221. | Tax treatment determined at partnership level. |
| 6222. | Partner's return must be consistent with partnership return or Secretary notified of inconsistency. |
| 6223. | Notice to partners of proceedings. |
| 6224. | Participation in administrative proceedings; waivers; agreements. |
| 6225. | Assessments made only after partnership level proceedings are completed. |
| 6226. | Judicial review of final partnership administrative adjustments. |
| 6227. | Administrative adjustment requests. |
| 6228. | Judicial review where administrative adjustment request is not allowed in full. |
| 6229. | Period of limitations for making assessments. |
| 6230. | Additional administrative provisions. |
| 6231. | Definitions and special rules. |
| [6232. | Repealed.] |
| 6233. | Extension to entities filing partnership returns, etc. |
| 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 US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
