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Subchapter C — Tax Treatment of Partnership Items (Sections 6221 to 6234)

Internal Revenue Code, § 6221. Determination At Partnership Level

Internal Revenue Code, § 6222. Partner's Return Must Be Consistent With Partnership Return

Internal Revenue Code, § 6223. Partners Bound By Actions Of Partnership

Internal Revenue Code, § 6224. Participation In Administrative Proceedings; Waivers; Agreements [Effective for returns filed for partnership taxable years beginning before January 1, 2018]

Internal Revenue Code, § 6225. Partnership Adjustment By Secretary

Internal Revenue Code, § 6226. Alternative To Payment Of Imputed Underpayment By Partnership

Internal Revenue Code, § 6227. Administrative Adjustment Requests By Partnership

Internal Revenue Code, § 6228. Judicial Review Where Administrative Adjustment Request Is Not Allowed In Full [Effective for returns filed for partnership taxable years beginning before January 1, 2018]

Internal Revenue Code, § 6229. Period Of Limitations For Making Assessments [Effective for returns filed for partnership taxable years beginning before January 1, 2018]

Internal Revenue Code, § 6230. Additional Administrative Provisions [Effective for returns filed for partnership taxable years beginning before January 1, 2018]

Internal Revenue Code, § 6231. Notice Of Proceedings And Adjustment

Internal Revenue Code, § 6232. Assessment, Collection, And Payment [Effective for returns filed for partnership taxable years beginning after December 31, 2017]

Internal Revenue Code, § 6233. Interest And Penalties

Internal Revenue Code, § 6234. Judicial Review Of Partnership Adjustment

Internal Revenue Code, § 6235. Period Of Limitations On Making Adjustments [Effective for returns filed for partnership taxable years beginning after December 31, 2017]