US Code

Tag: Tax Assessment

  • 26-U.S.C.-6225

    26-U.S.C.-6225 §6225 – Assessments Made Only After Partnership Level Proceedings Are Completed Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6225 Details Reference: Section 6225 Legend: §6225 – Assessments Made Only After Partnership Level Proceedings Are Completed USCode Year: 2013 Provision Content (a) Restriction on assessment and collection Except as otherwise provided in this subchapter, no assessment…

  • 26-U.S.C.-6229

    26-U.S.C.-6229 §6229 – Period of Limitations For Making Assessments Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6229 Details Reference: Section 6229 Legend: §6229 – Period of Limitations For Making Assessments USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in this section, the period for assessing any tax imposed by subtitle A with…

  • 26-U.S.C.-6226

    26-U.S.C.-6226 §6226 – Judicial Review of Final Partnership Administrative Adjustments Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6226 Details Reference: Section 6226 Legend: §6226 – Judicial Review of Final Partnership Administrative Adjustments USCode Year: 2013 Provision Content (a) Petition by tax matters partner Within 90 days after the day on which a notice of a final…

  • 26-U.S.C.-6226

    26-U.S.C.-6226 §6226 – Judicial Review of Final Partnership Administrative Adjustments Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6226 Details Reference: Section 6226 Legend: §6226 – Judicial Review of Final Partnership Administrative Adjustments USCode Year: 2013 Provision Content (a) Petition by tax matters partner Within 90 days after the day on which a notice of a final…

  • Subchapter D –

    Subchapter D – Treatment of Electing Large Partnerships Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter D Details Reference: Subchapter D Legend: Treatment of Electing Large Partnerships USCode Year: 2013 Provision Content 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…

  • Subchapter D –

    Subchapter D – Treatment of Electing Large Partnerships Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter D Details Reference: Subchapter D Legend: Treatment of Electing Large Partnerships USCode Year: 2013 Provision Content 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…

  • 26-U.S.C.-6240

    26-U.S.C.-6240 §6240 – Application of Subchapter Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter D > Part I > Section 6240 Details Reference: Section 6240 Legend: §6240 – Application of Subchapter USCode Year: 2013 Provision Content (a) General rule This subchapter shall only apply to electing large partnerships and partners in such partnerships. (b) Coordination with other partnership audit procedures (1) In…

  • 26-U.S.C.-6240

    26-U.S.C.-6240 §6240 – Application of Subchapter Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter D > Part I > Section 6240 Details Reference: Section 6240 Legend: §6240 – Application of Subchapter USCode Year: 2013 Provision Content (a) General rule This subchapter shall only apply to electing large partnerships and partners in such partnerships. (b) Coordination with other partnership audit procedures (1) In…

  • 26-U.S.C.-6230

    26-U.S.C.-6230 §6230 – Additional Administrative Provisions Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6230 Details Reference: Section 6230 Legend: §6230 – Additional Administrative Provisions USCode Year: 2013 Provision Content (a) Coordination with deficiency proceedings (1) In general Except as provided in paragraph (2) or (3), subchapter B of this chapter shall not apply to the assessment…

  • 26-U.S.C.-6230

    26-U.S.C.-6230 §6230 – Additional Administrative Provisions Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6230 Details Reference: Section 6230 Legend: §6230 – Additional Administrative Provisions USCode Year: 2013 Provision Content (a) Coordination with deficiency proceedings (1) In general Except as provided in paragraph (2) or (3), subchapter B of this chapter shall not apply to the assessment…