U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 63—ASSESSMENT (§§ 6201—6255) > Subchapter D—Treatment of Electing Large Partnerships (§§ 6240—6255) > PART I—TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS (§§ 6240—6242)