26 USC Subtitle F, CHAPTER 63, Subchapter C: Front Matter
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26 USC Subtitle F, CHAPTER 63, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter C-Tax Treatment of Partnership Items
Jump To: Amendments

Subchapter C-Tax Treatment of Partnership Items

Sec.
6221.
Tax treatment determined at partnership level.
6222.
Partner's return must be consistent with partnership return or Secretary notified of inconsistency.
6223.
Notice to partners of proceedings.
6224.
Participation in administrative proceedings; waivers; agreements.
6225.
Assessments made only after partnership level proceedings are completed.
6226.
Judicial review of final partnership administrative adjustments.
6227.
Administrative adjustment requests.
6228.
Judicial review where administrative adjustment request is not allowed in full.
6229.
Period of limitations for making assessments.
6230.
Additional administrative provisions.
6231.
Definitions and special rules.
[6232.
Repealed.]
6233.
Extension to entities filing partnership returns, etc.

        

Amendments

1988- Pub. L. 100–418, title I, §1941(b)(3)(D), Aug. 23, 1988, 102 Stat. 1324 , struck out item 6232 "Extension of subchapter to windfall profit tax".

1984- Pub. L. 98–369, div. A, title VII, §714(p)(2)(E), July 18, 1984, 98 Stat. 965 , added item 6233.

1982- Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 648 , added subchapter C heading and items 6221 to 6232.

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 702, 6216, 6244, 6512 of this title.