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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter K. Partners and Partnerships |
| Part I. DETERMINATION OF TAX LIABILITY |
| Part II. CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS |
| Part III. DEFINITIONS |
| Part IV. SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS |
Miscellaneous
1997—Pub. L. 105–34, title XII, § 1221(b),