26 USC Subtitle F, CHAPTER 63, Subchapter D, PART II, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter D-Treatment of Electing Large PartnershipsPART II-PARTNERSHIP LEVEL ADJUSTMENTSSubpart A-Adjustments by Secretary
Subpart A-Adjustments by Secretary
Sec.
6245.
Secretarial authority.
6246.
Restrictions on partnership adjustments.
6247.
Judicial review of partnership adjustment.
6248.
Period of limitations for making adjustments.
Subpart Referred to in Other Sections
This subpart is referred to in section 6252 of this title.