2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 63 - Assessment
Front Matter
Amendment of Analysis
Pub. L. 114–74, title XI, §1101(a), (b)(2), (c)(2), (g), Nov. 2, 2015, 129 Stat. 625, 637, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this analysis is amended as follows: (1) by striking the item relating to subchapter C; (2) by striking the item relating to subchapter D; and (3) by inserting after the item relating to subchapter B the following new item for subchapter C: "Treatment of partnerships". See 2015 Amendment note below. AMENDMENTS2015—Pub. L. 114–74, title XI, §1101(a), (b)(2), (c)(2), Nov. 2, 2015, 129 Stat. 625, 637, added item for subchapter C and struck out former items for subchapter C "Tax treatment of partnership items" and subchapter D "Treatment of electing large partnerships". 1997—Pub. L. 105–34, title XII, §1222(c), Aug. 5, 1997, 111 Stat. 1019, added item for subchapter D. 1996—Pub. L. 104–188, title I, §1307(c)(3)(C), Aug. 20, 1996, 110 Stat. 1782, struck out item for subchapter D "Tax treatment of subchapter S items". 1982—Pub. L. 97–354, §4(b), Oct. 19, 1982, 96 Stat. 1692, added item for subchapter D. Pub. L. 97–248, title IV, §402(b), Sept. 3, 1982, 96 Stat. 667, added item for subchapter C. 1969—Pub. L. 91–172, title I, §101(j)(63), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in item for subchapter B. |
1 Section numbers editorially supplied. |
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 F - Procedure and Administration CHAPTER 63 - ASSESSMENT - Front Matter |
2016 |
January 6, 2017 |
No |
standard |
83 Stat. 532 96 Stat. 667, 1692 110 Stat. 1782 111 Stat. 1019 129 Stat. 625 |
Public Law 91-172, Public Law 97-248, Public Law 97-354, Public Law 104-188, Public Law 105-34, Public Law 114-74 |