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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 63  » Subchapter C

Subtitle F. Procedure and Administration (§§ 6001-7874)

CHAPTER 63. ASSESSMENT

Subchapter C. Treatment of Partnerships

Current through February 18, 2024 (Pub. L. 118-39)



The following list shows all sections of subchapter C (Treatment of Partnerships) of chapter 63 (ASSESSMENT) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.


SectionSection Title
I.R.C. 6221Determination at partnership level
I.R.C. 6222Partner's return must be consistent with partnership return
I.R.C. 6223Partners bound by actions of partnership
I.R.C. 6225Partnership adjustment by Secretary
I.R.C. 6226Alternative to payment of imputed underpayment by partnership
I.R.C. 6227Administrative adjustment request by partnership
I.R.C. 6231Notice of proceedings and adjustment
I.R.C. 6232Assessment, collection, and payment
I.R.C. 6233Interest and penalties
I.R.C. 6234Judicial review of partnership adjustment
I.R.C. 6235Period of limitations on making adjustments
I.R.C. 6241Definitions and special rules
 

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