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)
Table Of Contents

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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
Table Of Contents
Date2013
Laws in Effect as of DateJanuary 16, 2014
Positive LawNo
Dispositionstandard

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Sec.
6240.Application of subchapter.
6241.Partner's return must be consistent with partnership return.
6242.Procedures for taking partnership adjustments into account.

        

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