
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6233]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
            Subchapter C--Tax Treatment of Partnership Items
 
Sec. 6233. Extension to entities filing partnership returns, 
        etc.
        

(a) General rule

    If a partnership return is filed by an entity for a taxable year but 
it is determined that the entity is not a partnership for such year, 
then, to the extent provided in regulations, the provisions of this 
subchapter are hereby extended in respect of such year to such entity 
and its items and to persons holding an interest in such entity.

(b) Similar rules in certain cases

    If a partnership return is filed for any taxable year but it is 
determined that there is no entity for such taxable year, to the extent 
provided in regulations, rules similar to the rules of subsection (a) 
shall apply.

(Added Pub. L. 98-369, div. A, title VII, Sec. 714(p)(1), July 18, 1984, 
98 Stat. 964; amended Pub. L. 104-188, title I, Sec. 1307(c)(3)(B), Aug. 
20, 1996, 110 Stat. 1782.)


                               Amendments

    1996--Subsec. (b). Pub. L. 104-188 reenacted heading without change 
and amended text generally. Prior to amendment, text read as follows: 
``If for any taxable year--
        ``(1) an entity files a return as an S corporation but it is 
    determined that the entity was not an S corporation for such year, 
    or
        ``(2) a partnership return or S corporation return is filed but 
    it is determined that there is no entity for such taxable year,
then, to the extent provided in regulations, rules similar to the rules 
of subsection (a) shall apply.''


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-188 applicable to taxable years beginning 
after Dec. 31, 1996, see section 1317(a) of Pub. L. 104-188, set out as 
a note under section 641 of this title.


                             Effective Date

    Section effective as if included in the provision of the Tax Equity 
and Fiscal Responsibility Act of 1982, Pub. L. 97-248, to which such 
amendment relates, see section 715 of Pub. L. 98-369, set out as an 
Effective Date of 1984 Amendment note under section 31 of this title.
