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.