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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 |
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Part IV. SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS |
| § 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),
Amendments
1997—Pub. L. 105–34, title XII, § 1221(a),