US LAWS, STATUTES & CODES ON-LINE
US SUBCHAPTER C — TAX TREATMENT OF PARTNERSHIP ITEMS
- § 6221. — Tax treatment determined at partnership level.
- § 6222. — Partner's return must be consistent with partnership return or Secretary notified of inconsistency.
- § 6223. — Notice to partners of proceedings.
- § 6224. — Participation in administrative proceedings; waivers; agreements.
- § 6225. — Assessments made only after partnership level proceedings are completed.
- § 6226. — Judicial review of final partnership administrative adjustments.
- § 6227. — Administrative adjustment requests.
- § 6228. — Judicial review where administrative adjustment request is not allowed in full.
- § 6229. — Period of limitations for making assessments.
- § 6230. — Additional administrative provisions.
- § 6231. — Definitions and special rules.
- § 6232. — Repealed.
- § 6233. — Extension to entities filing partnership returns, etc.
- § 6234. — Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return.