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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 III
26 USC Part III
PROCEDURE
October 30, 2020
§
6231
Notice of proceedings and adjustment
§
6232
Assessment, collection, and payment
§
6233
Interest and penalties
§
6234
Judicial review of partnership adjustment
§
6235
Period of limitations on making adjustments
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