26 USC Subtitle F, CHAPTER 63, Subchapter D, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter D-Treatment of Electing Large PartnershipsPART III-DEFINITIONS AND SPECIAL RULES
PART III-DEFINITIONS AND SPECIAL RULES
Sec.
6255.
Definitions and special rules.