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Index  » Subtitle F  » Chapter 63  » Subchapter C

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


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

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.