PART IV—SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS (§§ 771—777)
- § 771. Application of subchapter to electing large partnerships
- § 772. Simplified flow-through
- § 773. Computations at partnership level
- § 774. Other modifications
- § 775. Electing large partnership defined
- § 776. Special rules for partnerships holding oil and gas properties
- § 777. Regulations