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PART I⁠—IN GENERAL — Front Matter

Chap.Sec.
6221.Determination at partnership level.
6222.Partner’s return must be consistent with partnership return.
6223.Designation of partnership representative. 1 1  So in original. Does not conform to section catchline.

Editorial Notes

Amendments

2018⁠—Pub. L. 115–141, div. U, title II, § 206(p)(9), Mar. 23, 2018, 132 Stat. 1182, amended part I heading generally, reenacting heading without change.