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
Sec. 771 - Application of subchapter to electing large partnerships
| 26 U.S.C. § 771 (2016) |
| §771. Application of subchapter to electing large partnerships |
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The preceding provisions of this subchapter to the extent inconsistent with the provisions of this part shall not apply to an electing large partnership and its partners. |
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(Added Pub. L. 105–34, title XII, §1221(a), Aug. 5, 1997, 111 Stat. 1002.) |
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Repeal of Section
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to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed. PRIOR PROVISIONSA prior section 771, act Aug. 16, 1954, ch. 736, 68A Stat. 253, related to the effective date for this subchapter, prior to repeal by Pub. L. 94–455, title XIX, §1901(a)(94), Oct. 4, 1976, 90 Stat. 1780. EFFECTIVE DATE OF REPEALRepeal applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title. EFFECTIVE DATEPub. L. 105–34, title XII, §1221(c), Aug. 5, 1997, 111 Stat. 1008, provided that: "The amendments made by this section [enacting this part] shall apply to partnership taxable years beginning after December 31, 1997." This part applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as amended, set out as an Effective Date of 1997 Amendment note under section 6011 of this title. |
| 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 Sec. 771 - Application of subchapter to electing large partnerships |
| section 771 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 90 Stat. 1780 111 Stat. 1002, 1008 129 Stat. 625 |
| Public Law 94-455, Public Law 105-34, Public Law 114-74 |
