 |
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 II. PARTNERSHIP LEVEL ADJUSTMENTS |
| SubPart A. Adjustments by Secretary |
| § 6245. Secretarial authority |
| § 6246. Restrictions on partnership adjustments |
| § 6247. Judicial review of partnership adjustment |
| § 6248. Period of limitations for making adjustments |
| SubPart B. Claims for Adjustments by Partnership |
| § 6251. Administrative adjustment requests |
| § 6252. Judicial review where administrative adjustment request is not allowed in full |