Tag: Tax Assessment

  • Part II – Partnership Level Adjustments

    Part II – Partnership Level Adjustments Partnership Level Adjustments Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter D > Part II Details Reference: Part II Legend: Partnership Level Adjustments USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-6240 in the Legal Encyclopedia: Tax Administration In this entry about 26-U.S.C.-6240, find legal reference material, bibliographies and premiere content related…

  • Part II – Partnership Level Adjustments

    Part II – Partnership Level Adjustments Partnership Level Adjustments Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter D > Part II Details Reference: Part II Legend: Partnership Level Adjustments USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-6240 in the Legal Encyclopedia: Tax Administration In this entry about 26-U.S.C.-6240, find legal reference material, bibliographies and premiere content related…

  • 26-U.S.C.-6232

    26-U.S.C.-6232 [§6232 – Repealed. Pub. L. 100-418, Title I, §1941(B)(1), Aug. 23, 1988, 102 Stat. 1323] Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6232 Details Reference: Section 6232 Legend: [§6232 – Repealed. Pub. L. 100-418, Title I, §1941(B)(1), Aug. 23, 1988, 102 Stat. 1323] USCode Year: 2013 Provision Content Section, added Pub. L. 97–248, title IV,…

  • 26-U.S.C.-6232

    26-U.S.C.-6232 [§6232 – Repealed. Pub. L. 100-418, Title I, §1941(B)(1), Aug. 23, 1988, 102 Stat. 1323] Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6232 Details Reference: Section 6232 Legend: [§6232 – Repealed. Pub. L. 100-418, Title I, §1941(B)(1), Aug. 23, 1988, 102 Stat. 1323] USCode Year: 2013 Provision Content Section, added Pub. L. 97–248, title IV,…

  • 26-U.S.C.-6227

    26-U.S.C.-6227 §6227 – Administrative Adjustment Requests Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6227 Details Reference: Section 6227 Legend: §6227 – Administrative Adjustment Requests USCode Year: 2013 Provision Content (a) General rule A partner may file a request for an administrative adjustment of partnership items for any partnership taxable year at any time which is— (1)…

  • 26-U.S.C.-6216

    26-U.S.C.-6216 §6216 – Cross References Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter B > Section 6216 Details Reference: Section 6216 Legend: §6216 – Cross References USCode Year: 2013 Provision Content (1) For procedures relating to receivership proceedings, see subchapter B of chapter 70. (2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70. (3) For procedures…

  • 26-U.S.C.-6213

    26-U.S.C.-6213 §6213 – Restrictions Applicable to Deficiencies; Petition to Tax Court Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter B > Section 6213 Details Reference: Section 6213 Legend: §6213 – Restrictions Applicable to Deficiencies; Petition to Tax Court USCode Year: 2013 Provision Content (a) Time for filing petition and restriction on assessment Within 90 days, or 150 days if the…

  • 26-U.S.C.-6213

    26-U.S.C.-6213 §6213 – Restrictions Applicable to Deficiencies; Petition to Tax Court Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter B > Section 6213 Details Reference: Section 6213 Legend: §6213 – Restrictions Applicable to Deficiencies; Petition to Tax Court USCode Year: 2013 Provision Content (a) Time for filing petition and restriction on assessment Within 90 days, or 150 days if the…

  • 26-U.S.C.-6245

    26-U.S.C.-6245 §6245 – Secretarial Authority Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter D > Part II > Subpart A > Section 6245 Details Reference: Section 6245 Legend: §6245 – Secretarial Authority USCode Year: 2013 Provision Content (a) General rule The Secretary is authorized and directed to make adjustments at the partnership level in any partnership item to the extent necessary to have such…

  • 26-U.S.C.-6215

    26-U.S.C.-6215 §6215 – Assessment of Deficiency Found By Tax Court Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter B > Section 6215 Details Reference: Section 6215 Legend: §6215 – Assessment of Deficiency Found By Tax Court USCode Year: 2013 Provision Content (a) General rule If the taxpayer files a petition with the Tax Court, the entire amount redetermined as the…