26 USC Subtitle A, CHAPTER 1, Subchapter K: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

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.