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Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
Chapter 63 - ASSESSMENT
Subchapter C - Treatment of Partnerships
26 USC Part I
26 USC Part I
IN GENERAL
October 30, 2020
§
6221
Determination at partnership level
§
6222
Partner's return must be consistent with partnership return
§
6223
Partners bound by actions of partnership
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