Primary Resources
Primary Resources
STATUTES
- 26 U.S. Code §6221. Determination at partnership level
- 26 U.S. Code §6222. Partner’s return must be consistent with partnership return
- 26 U.S. Code § 6223. Partners bound by actions of partnership
- 26 U.S. Code § 6225. Partnership adjustment by Secretary
- 26 U.S. Code § 6226. Alternative to payment of imputed underpayment by partnership
- 26 U.S. Code § 6227. Administrative adjustment request by partnership
- 26 U.S. Code § 6231. Notice of proceedings and adjustment
- 26 U.S. Code § 6232. Assessment, collection, and payment
- 26 U.S. Code § 6233. Interest and penalties
- 26 U.S. Code § 6234. Judicial review of partnership adjustment
- 26 U.S. Code § 6235. Period of limitations on making adjustments
- 26 U.S. Code § 6241. Definitions and special rules
TREASURY REGULATIONS
- 26 CFR § 301.6221-1. Tax treatment determined at partnership level.
- 26 CFR § 301.6222-1. Partner’s return must be consistent with partnership return.
- 26 CFR § 301.6223-1. Partnership representative.
- 26 CFR § 301.6223-2. Binding effect of actions of the partnership and partnership representative.
- 26 CFR § 301.6225-1. Partnership adjustment by the Internal Revenue Service.
- 26 CFR § 301.6226-1. Election for an alternative to the payment of the imputed underpayment.
- 26 CFR § 301.6225-2. Modification of imputed underpayment.
- 26 CFR § 301.6225-3. Treatment of partnership adjustments that do not result in an imputed underpayment.
- 26 CFR § 301.6226-2. Statements furnished to partners and filed with the IRS.
- 26 CFR § 301.6226-3. Adjustments taken into account by partners.
- 26 CFR § 301.6227-1. Administrative adjustment request by partnership.
- 26 CFR § 301.6227-2. Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.
- 26 CFR § 301.6227-3. Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.
- 26 CFR § 301.6231-1. Notice of proceedings and adjustments.
- 26 CFR § 301.6232-1. Assessment, collection, and payment of imputed underpayment.
- 26 CFR § 301.6234-1. Judicial review of partnership adjustment.
- 26 CFR § 301.6235-1. Period of limitations on making adjustments.
- 26 CFR § 301.6241-1. Definitions.
- 26 CFR § 301.6241-3. Treatment where a partnership ceases to exist.
- 26 CFR § 301.6241-4. Payments nondeductible.
- 26 CFR § 301.6241-5. Extension to entities filing partnership returns.
- 26 CFR § 301.6241-6. Coordination with other chapters of the Internal Revenue Code.
