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  • Sec.  6221. Tax treatment determined at partnership level.
  • Sec.  6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency.
  • Sec.  6223. Notice to partners of proceedings.
  • Sec.  6224. Participation in administrative proceedings; waivers; agreements.
  • Sec.  6225. Assessments made only after partnership level proceedings are completed.
  • Sec.  6226. Judicial review of final partnership administrative adjustments.
  • Sec.  6227. Administrative adjustment requests.
  • Sec.  6228. Judicial review where administrative adjustment request is not allowed in full.
  • Sec.  6229. Period of limitations for making assessments.
  • Sec.  6230. Additional administrative provisions.
  • Sec.  6231. Definitions and special rules.
  • Sec.  6232. Repealed.
  • Sec.  6233. Extension to entities filing partnership returns, etc.
  • Sec.  6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return.
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(Last updated May 8, 2002)