Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-142 (November 10, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART III⁠—PROCEDURE — Front Matter

Sec.
6231.Notice of proceedings and adjustment.
6232.Assessment, collection, and payment.
6233.Interest and penalties.
6234.Judicial review of partnership adjustment.
6235.Period of limitations on making adjustments.

Editorial Notes

Amendments

2018⁠—Pub. L. 115-141, div. U, title II, § 206(p)(11), Mar. 23, 2018, 132 Stat. 1183, amended part heading generally, substituting “PART III⁠—PROCEDURE” for “PART 1⁠—PROCEDURE”.