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2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter K - Partners and Partnerships
Front Matter
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Amendment of Analysis
Pub. L. 114–74, title XI, §1101(b)(1), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this analysis is amended by striking the item relating to part IV. See 2015 Amendment note below. AMENDMENTS2015—Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625, struck out item for part IV "Special rules for electing large partnerships". 1997—Pub. L. 105–34, title XII, §1221(b), Aug. 5, 1997, 111 Stat. 1008, added item for part IV. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter K - Partners and Partnerships - Front Matter |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 111 Stat. 1008 129 Stat. 625 |
| Public Law 105-34, Public Law 114-74 |
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