26 USC Subtitle A, CHAPTER 1, Subchapter K: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter K: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter K: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and Partnerships

Jump To: MiscellaneousAmendments

Subchapter K-Partners and Partnerships

Part

I.

Determination of tax liability.

II.

Contributions, distributions, and transfers.

III.

Definitions.

[IV.

Repealed.]

Editorial Notes

Amendments

2015- Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625 , struck out item for part IV "Special rules for electing large partnerships".

1997- Pub. L. 105–34, title XII, §1221(b), Aug. 5, 1997, 111 Stat. 1008 , added item for part IV.