26 USC Subtitle A, CHAPTER 1, Subchapter K: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter K: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and Partnerships
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Subchapter K-Partners and Partnerships

Part
I.
Determination of tax liability.
II.
Contributions, distributions, and transfers.
III.
Definitions.
IV.
Special rules for electing large partnerships.

        

Amendments

1997- Pub. L. 105–34, title XII, §1221(b), Aug. 5, 1997, 111 Stat. 1008 , added item for part IV.

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 384, 1011, 1012, 1031 of this title; title 42 section 411; title 46 App. section 1177.