26 USC Subtitle A, CHAPTER 1, Subchapter K, PART IV: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter K, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and PartnershipsPART IV-SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS
Jump To: Prior ProvisionsAmendments

PART IV-SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS

Sec.
771.
Application of subchapter to electing large partnerships.
772.
Simplified flow-through.
773.
Computations at partnership level.
774.
Other modifications.
775.
Electing large partnership defined.
776.
Special rules for partnerships holding oil and gas properties.
777.
Regulations.

        

Prior Provisions

A prior part IV, relating to effective date for subchapter, consisted of section 771 of this title, prior to repeal by Pub. L. 94–455, title XIX, §1901(a)(94), Oct. 4, 1976, 90 Stat. 1780 .

Amendments

1997- Pub. L. 105–34, title XII, §1221(a), Aug. 5, 1997, 111 Stat. 1001 , added part heading and section analysis.