Subchapter C—Tax Treatment of Partnership Items (§§ 6221—6234)
- § 6221. Tax treatment determined at partnership level
- § 6222. Partner’s return must be consistent with partnership return or Secretary notified of inconsistency
- § 6223. Notice to partners of proceedings
- § 6224. Participation in administrative proceedings; waivers; agreements
- § 6225. Assessments made only after partnership level proceedings are completed
- § 6226. Judicial review of final partnership administrative adjustments
- § 6227. Administrative adjustment requests
- § 6228. Judicial review where administrative adjustment request is not allowed in full
- § 6229. Period of limitations for making assessments
- § 6230. Additional administrative provisions
- § 6231. Definitions and special rules
- [§ 6232. Repealed.]
- § 6233. Extension to entities filing partnership returns, etc.
- § 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return