26 USC Subtitle F, CHAPTER 63, Subchapter D: 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 F, CHAPTER 63, Subchapter D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter D-Treatment of Electing Large Partnerships

Subchapter D-Treatment of Electing Large Partnerships

Part
I.
Treatment of partnership items and adjustments.
II.
Partnership level adjustments.
III.
Definitions and special rules.