Source: https://www.law.cornell.edu/uscode/text/26/771?quicktabs_8=0
Timestamp: 2015-05-29 04:42:44
Document Index: 111175958

Matched Legal Cases: ['§ 771', '§ 771', '§ 771', '§ 1221', '§ 1901', '§ 1221']

26 U.S. Code § 771 - Application of subchapter to electing large partnerships | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter K › Part IV › § 771 26 U.S. Code § 771 - Application of subchapter to electing large partnerships
The preceding provisions of this subchapter to the extent inconsistent with the provisions of this part shall not apply to an electing large partnership and its partners.
(Added Pub. L. 105–34, title XII, § 1221(a),Aug. 5, 1997, 111 Stat. 1002.)
A prior section 771, act Aug. 16, 1954, ch. 736, 68A Stat. 253, related to the effective date for this subchapter, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(94),Oct. 4, 1976, 90 Stat. 1780.
Pub. L. 105–34, title XII, § 1221(c),Aug. 5, 1997, 111 Stat. 1008, provided that: “The amendments made by this section [enacting this part] shall apply to partnership taxable years beginning after December 31, 1997.”
This part applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 ofPub. L. 105–34, as amended, set out as an Effective Date of 1997 Amendment note under section 6011 of this title.