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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 F. Procedure and Administration |
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Chapter 63. ASSESSMENT |
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SubChapter C. Tax Treatment of Partnership Items |
| § 6221. Tax treatment determined at partnership level |
| § 6222. Partner’s return must be consistent with partnership return or Secretary notified of inconsistency |
| § 6223. Notice to partners of proceedings |
| § 6224. Participation in administrative proceedings; waivers; agreements |
| § 6225. Assessments made only after partnership level proceedings are completed |
| § 6226. Judicial review of final partnership administrative adjustments |
| § 6227. Administrative adjustment requests |
| § 6228. Judicial review where administrative adjustment request is not allowed in full |
| § 6229. Period of limitations for making assessments |
| § 6230. Additional administrative provisions |
| § 6231. Definitions and special rules |
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§ 6232. Repealed. Pub. L. 100–418, title I, § 1941(b)(1), |
| § 6233. Extension to entities filing partnership returns, etc. |
| § 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return |
Amendments
1997—Pub. L. 105–34, title XII, § 1231(c),
1988—Pub. L. 100–418, title I, § 1941(b)(3)(D),
1984—Pub. L. 98–369, div. A, title VII, § 714(p)(2)(E),
1982—Pub. L. 97–248, title IV, § 402(a),