CENTRALIZED PARTNERSHIP AUDIT REGIME
- Section 314.731 - Definitions
- Section 314.732 - [Renumbered 314.762 in 2019]
- Section 314.733 - Requirement to report adjustments from partnership-level audit or administrative adjustment request
- Section 314.734 - [Renumbered 314.763 in 2019]
- Section 314.735 - Time limit for notice of deficiency
- Section 314.736 - [Renumbered 314.764 in 2019]
- Section 314.737 - Time limit for claim for refund or credit
- Section 314.738 - [Renumbered 314.765 in 2019]
- Section 314.739 - Obligation or right of partner to report changes in taxable income or tax liability
- Section 314.740 - [Renumbered 314.766 in 2019]
- Section 314.742 - [Renumbered 314.767 in 2019]
- Section 314.744 - [Renumbered 314.768 in 2019]
- Section 314.746 - [Renumbered 314.769 in 2019]
- Section 314.748 - [Repealed]
- Section 314.749 - [Renumbered 314.770 in 2019]
- Section 314.750 - [Renumbered 314.771 in 2019]
- Section 314.752 - [Renumbered 314.772 in 2019]
- Section 314.760 - [Repealed]