Source: http://taxtv.com/code/01621-USCODE-2011-title26-subtitleF-chap63-subchapC-sec6225/
Timestamp: 2017-06-22 18:21:21
Document Index: 770553458

Matched Legal Cases: ['§6225', '§6225', '§6225', '§402', '§1239', '§6225']

IRC §6225. Assessments made only after partnership level proceedings are completed - TaxTV.com
IRC §6225. Assessments made only after partnership level proceedings are completed
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(a) Restriction on assessment and collection
Except as otherwise provided in this subchapter, no assessment of a deficiency attributable to any partnership item may be made (and no levy or proceeding in any court for the collection of any such deficiency may be made, begun, or prosecuted) before—
(Added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 652; amended Pub. L. 105–34, title XII, §1239(a), Aug. 5, 1997, 111 Stat. 1027.)
Section 1239(f) of Pub. L. 105–34 provided that: “The amendments made by this section [amending this section and sections 6226, 6230, 6501, 6 2, 7421, 7459, and 7482 of this title] shall apply to partnership taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”
View related content: IRC §6225