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U.S. Code Title 26
Subtitle F
Chapter 63
Subchapter C
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Subchapter C: Treatment of Partnerships
Part I: IN GENERAL
Section 6221: Determination at partnership level
Section 6222: Partner’s return must be consistent with partnership return
Section 6223: Partners bound by actions of partnership
Part II: PARTNERSHIP ADJUSTMENTS
Section 6225: Partnership adjustment by Secretary
Section 6226: Alternative to payment of imputed underpayment by partnership
Section 6227: Administrative adjustment request by partnership
Part III: PROCEDURE
Section 6231: Notice of proceedings and adjustment
Section 6232: Assessment, collection, and payment
Section 6233: Interest and penalties
Section 6234: Judicial review of partnership adjustment
Section 6235: Period of limitations on making adjustments
Part IV: DEFINITIONS AND SPECIAL RULES
Section 6241: Definitions and special rules