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TREASURY REGULATIONS


Index  » Subchapter F  » Reg. 301.6223(f)-1

Reg. 301.6223(f)-1
Duplicate copy of final partnership administrative adjustment

January 15, 2021


§ 301.6223(e)-2 « Browse » § 301.6223(g)-1

See related I.R.C. 6223

Treas. Reg. § 301.6223(f)-1.  Duplicate copy of final partnership administrative adjustment

(a) In general. Section 6223(f) does not prohibit the Internal Revenue Service from issuing a duplicate copy of the notice of final partnership administrative adjustment (for example, in the event the original notice is lost).

(b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see ยง 301.6223(f)-1T contained in 26 CFR part 1, revised April 1, 2001.


[T.D. 8965, 66 FR 50550, Oct. 4, 2001]
 

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