United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 63. ASSESSMENT |
SubChapter D. Treatment of Electing Large Partnerships |
Part I. TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS |
Part II. PARTNERSHIP LEVEL ADJUSTMENTS |
Part III. DEFINITIONS AND SPECIAL RULES |