Source: http://taxtv.com/code/01627-USCODE-2011-title26-subtitleF-chap63-subchapC-sec6231/
Timestamp: 2017-11-19 21:45:26
Document Index: 32797966

Matched Legal Cases: ['§6231', '§6231', '§6231', '§416', '§417', '§1234', '§1141', '§714', '§714', '§714', '§714', '§3507', '§2']

IRC §6231. Definitions and special rules - TaxTV.com
IRC §6231. Definitions and special rules
View related content: IRC §6231
(D) such change occurs under subsection (e) of section 6223 (relating to effect of Secretary’s failure to provide notice) or under subsection (c) of this section.
(ii) has not, as of the date on which the Secretary mails the notice, filed a request for administrative adjustments which would make the partner’s treatment of the item or items with respect to which the partner complied with subparagraph (B) of section 6222(b)(1) consistent with the treatment of such item or items on the partnership return, or
(ii) the adjustments requested would not make such partner’s treatment of such items consistent with the treatment of such items on the partnership return.
(A) assessments under section 68 (relating to termination assessments of income tax) or section 6861 (relating to jeopardy assessments of income, estate, gift, and certain excise taxes),
No judicial determination with respect to the income tax liability of any partner not conducted under this subchapter shall be a bar to any adjustment in such partner’s income tax liability resulting from—
2002—Subsec. (b)(1)(C). Pub. L. 107–147, §416(d)(1)(C), inserted “or the Attorney General (or his delegate)” after “Secretary”.
Subsec. (b)(2)(B)(i). Pub. L. 107–147, §417(19)(C), substituted “section 6227(d)” for “section 6227(c)”.
1997—Subsec. (a)(1)(B)(i). Pub. L. 105–34, §1234(a), reenacted heading of cl. (i) without change and amended text generally. Prior to amendment, text read as follows: “The term ‘partnership’ shall not include any partnership if—
Subsec. (f). Pub. L. 105–34, §1141(b), substituted “deductions, losses, and” for “losses and” in subsec. heading and “deduction, loss, or” for “loss or” in two places in text.
1984—Subsec. (a)(9). Pub. L. 98–369, §714(p)(2)(B), substituted “S corporation” for “electing small business corporation”.
Subsec. (b)(2)(B). Pub. L. 98–369, §714(p)(2)(I), substituted section “6227(c)” for “6227(b)”.
Subsec. (d)(1)(A). Pub. L. 98–369, §714(p)(2)(C), amended subpar. (A) generally, substituting “disposed of” and “disposition” for “liquidated, sold, or exchanged” and “liquidation, sale, or exchange”, respectively.
Subsec. (f). Pub. L. 98–369, §714(p)(2)(D), substituted “such loss or credit” for “such deduction or credit”.
Pub. L. 105–206, title III, §3507(b), July 22, 1998, 112 Stat. 772, provided that: “The amendment made by this section [amending this section] shall apply to selections of tax matters partners made by the Secretary of the Treasury after the date of the enactment of this Act [July 22, 1998].”
Section 1232(b) of Pub. L. 105–34 provided that: “The amendment made by this section [amending this section] shall apply to partnership taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”
Section 1234(b) of Pub. L. 105–34 provided that: “The amendment made by this section [amending this section] shall apply to partnership taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”
Section 406 of Pub. L. 97–248, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Subchapter C of chapter 63 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to tax treatment of partnership items), section 6031 of such Code (relating to returns of partnership income), and section 6046A of such Code (relating to returns as to interest in foreign partnerships) shall not apply to the International Telecommunications Satellite Organization, the International Maritime Satellite Organization, and any organization which is a successor of either of such organizations.”