Subchapter C - Tax Treatment of Partnership Items
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Subchapter C - Tax Treatment of Partnership Items
26 USC 6221 - Tax treatment determined at partnership level
26 USC 6222 - Partners return must be consistent with partnership return or Secretary notified of inconsistency
26 USC 6223 - Notice to partners of proceedings
26 USC 6224 - Participation in administrative proceedings; waivers; agreements
26 USC 6225 - Assessments made only after partnership level proceedings are completed
26 USC 6226 - Judicial review of final partnership administrative adjustments
26 USC 6227 - Administrative adjustment requests
26 USC 6228 - Judicial review where administrative adjustment request is not allowed in full
26 USC 6229 - Period of limitations for making assessments
26 USC 6230 - Additional administrative provisions
26 USC 6231 - Definitions and special rules
26 USC 6232 - Repealed. Pub. L. 100418, title I, 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
26 USC 6233 - Extension to entities filing partnership returns, etc.
26 USC 6234 - Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
‹ 26 USC 6216 - Cross references
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26 USC 6221 - Tax treatment determined at partnership level ›
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