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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
Part IV - Special Rules for Electing Large Partnerships
Front Matter
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Repeal of Part
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to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this part is repealed. PRIOR PROVISIONSA prior part IV, relating to effective date for subchapter, consisted of section 771 of this title, prior to repeal by Pub. L. 94–455, title XIX, §1901(a)(94), Oct. 4, 1976, 90 Stat. 1780. AMENDMENTS1997—Pub. L. 105–34, title XII, §1221(a), Aug. 5, 1997, 111 Stat. 1001, added part heading and section analysis. |
| 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 PART IV - SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS - Front Matter |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 90 Stat. 1780 111 Stat. 1001 129 Stat. 625 |
| Public Law 94-455, Public Law 105-34, Public Law 114-74 |
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