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U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter K—Partners and Partnerships (§§ 701—777) > PART IV—SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS (§§ 771—777) > § 771. Application of subchapter to electing large partnerships
§ 771. Application of subchapter to electing large partnerships
The preceding provisions of this subchapter to the extent inconsistent with the provisions of this part shall not apply to an electing large partnership and its partners.