26 USC Subtitle F, CHAPTER 63, Subchapter C: Front Matter
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26 USC Subtitle F, CHAPTER 63, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter C-Treatment of Partnerships
Jump To: MiscellaneousPrior Provisions

Subchapter C-Treatment of Partnerships

Part
I.
In general.
II.
Partnership adjustments.
III.
Procedure.
IV.
Definitions and special rules.

        

Editorial Notes

Prior Provisions

A prior subchapter C, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 648 , consisting of sections 6221 to 6234, related to tax treatment of partnership items, prior to repeal by Pub. L. 114–74, title XI, §1101(a), (g), Nov. 2, 2015, 129 Stat. 625 , 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions.