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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle F - Procedure and Administration
Chapter 63 - ASSESSMENT
Subchapter C - Treatment of Partnerships

Subchapter C - Treatment of Partnerships

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  • Part I - IN GENERAL (§§ 6221 — 6223)
  • Part II - PARTNERSHIP ADJUSTMENTS (§§ 6225 — 6227)
  • Part III - PROCEDURE (§§ 6231 — 6235)
  • Part IV - DEFINITIONS AND SPECIAL RULES (§ 6241)
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