Subchapter C –
Tax Treatment of Partnership Items
Pathway
Title 26 > Subtitle F > Chapter 63 > Subchapter C
Details
- Reference: Subchapter C
- Legend: Tax Treatment of Partnership Items
- USCode Year: 2013
Provision Content
Amendments
1997—Pub. L. 105–34, title XII, §1231(c), Aug. 5, 1997, 111 Stat. 1023, added item 6234.
1988—Pub. L. 100–418, title I, §1941(b)(3)(D), Aug. 23, 1988, 102 Stat. 1324, struck out item 6232 Extension of subchapter to windfall profit tax.
1984—Pub. L. 98–369, div. A, title VII, §714(p)(2)(E), July 18, 1984, 98 Stat. 965, added item 6233.
1982—Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 648, added subchapter C heading and items 6221 to 6232.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6206 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6206, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
Subchapter A – in the Legal Encyclopedia: Tax Procedure
In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
26-U.S.C.-6214 in the Legal Encyclopedia: Tax Assessment
In this entry about 26-U.S.C.-6214, find legal reference material, bibliographies and premiere content related to tax assessment in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax assessment-specific issues, written by authorities in the field.
Topic Map
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6221 – Tax Treatment Determined At Partnership Level
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6223 – Notice to Partners of Proceedings
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6224 – Participation In Administrative Proceedings; Waivers; Agreements
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6225 – Assessments Made Only After Partnership Level Proceedings Are Completed
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6226 – Judicial Review of Final Partnership Administrative Adjustments
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6227 – Administrative Adjustment Requests
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6228 – Judicial Review Where Administrative Adjustment Request Is Not Allowed In Full
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6229 – Period of Limitations For Making Assessments
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6230 – Additional Administrative Provisions
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6231 – Definitions and Special Rules
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6232 – [Repealed. Pub. L. 100-418, Title I, §1941(B)(1), Aug. 23, 1988, 102 Stat. 1323]
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6233 – Extension to Entities Filing Partnership Returns, Etc
- Title 26/Subtitle F/Chapter 63/Subchapter C/Section 6234 – Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to An Oversheltered Return
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