26 USC Subtitle F, CHAPTER 63, Subchapter D, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter D-Treatment of Electing Large PartnershipsPART I-TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS
Jump To: Prior Provisions
PART I-TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS
Sec.
6240.
Application of subchapter.
6241.
Partner's return must be consistent with partnership return.
6242.
Procedures for taking partnership adjustments into account.
Prior Provisions
A prior subchapter D, Tax Treatment of Subchapter S Items, consisted of sections 6241 to 6245, prior to repeal by