26 CFR Topic
In General
June 25, 2020
§
301.6201-1
Assessment authority
§
301.6203-1
Method of assessment
§
301.6204-1
Supplemental assessments
§
301.6205-1
Special rules applicable to certain employment taxes
§
301.6211-1
Deficiency defined
§
301.6212-1
Notice of deficiency
§
301.6212-2
Definition of last known address
§
301.6213-1
Restrictions applicable to deficiencies; petition to Tax Court
§
301.6215-1
Assessment of deficiency found by Tax Court
§
301.6221-1
Tax treatment determined at partnership level
§
301.6221(a)-1
Determination at partnership level
§
301.6221(b)-1
Election out for certain partnerships with 100 or fewer partners
§
301.6222-1
Partner's return must be consistent with partnership return
§
301.6229(e)-1
Information with respect to unidentified partner
§
301.6222(a)-1
Consistent treatment of partnership items
§
301.6222(a)-2
Application of consistent reporting and notification rules to indirect partners
§
301.6222(b)-1
Notification to the Internal Revenue Service when partnership items are treated inconsistently
§
301.6222(b)-2
Effect of notification of inconsistent treatment
§
301.6222(b)-3
Partner receiving incorrect schedule
§
301.6223-1
Partnership representative
§
301.6223-2
Binding effect of actions of the partnership and partnership representative
§
301.6223(a)-1
Notice sent to tax matters partner
§
301.6223(a)-2
Withdrawal of notice of the beginning of an administrative proceeding
§
301.6223(b)-1
Notice group
§
301.6223(c)-1
Additional information regarding partners furnished to the Internal Revenue Service
§
301.6223(e)-1
Effect of Internal Revenue Service's failure to provide notice
§
301.6223(e)-2
Elections if Internal Revenue Service fails to provide timely notice
§
301.6223(f)-1
Duplicate copy of final partnership administrative adjustment
§
301.6223(g)-1
Responsibilities of the tax matters partner
§
301.6223(h)-1
Responsibilities of pass-thru partner
§
301.6224(a)-1
Participation in administrative proceedings
§
301.6224(b)-1
Partner may waive rights
§
301.6224(c)-1
Tax matters partner may bind nonnotice partners
§
301.6224(c)-2
Pass-thru partner binds indirect partners
§
301.6224(c)-3
Consistent settlements
§
301.6225-1
Partnership adjustment by the Internal Revenue Service
§
301.6225-2
Modification of imputed underpayment
§
301.6225-3
Treatment of partnership adjustments that do not result in an imputed underpayment
§
301.6226-1
Election for an alternative to the payment of the imputed underpayment
§
301.6226-2
Statements furnished to partners and filed with the IRS
§
301.6226-3
Adjustments taken into account by partners
§
301.6226(a)-1
Principal place of business of partnership
§
301.6226(b)-1
5-percent group
§
301.6226(e)-1
Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims
§
301.6226(f)-1
Scope of judicial review
§
301.6227-1
Administrative adjustment request by partnership
§
301.6227-2
Determining and accounting for adjustments requested in an administrative adjustment request by the partnership
§
301.6227-3
Adjustments requested in an administrative adjustment request taken into account by reviewed year partners
§
301.6227(c)-1
Administrative adjustment request by the tax matters partner on behalf of the partnership
§
301.6227(d)-1
Administrative adjustment request filed on behalf of a partner
§
301.6229(b)-1
Extension by agreement
§
301.6229(b)-2
Special rule with respect to debtors in title 11 cases
§
301.6229(c)(2)-1
Substantial omission of income
§
301.6229(f)-1
Special rule for partial settlement agreements
§
301.6230(b)-1
Request that correction not be made
§
301.6230(c)-1
Claim arising out of erroneous computation, etc
§
301.6230(e)-1
Tax matters partner required to furnish names
§
301.6231-1
Notice of proceedings and adjustments
§
301.6231(a)(1)-1
Exception for small partnerships
§
301.6231(a)(2)-1
Persons whose tax liability is determined indirectly by partnership items
§
301.6231(a)(3)-1
Partnership items
§
301.6231(a)(5)-1
Definition of affected item
§
301.6231(a)(6)-1
Computational adjustments
§
301.6231(a)(7)-1
Designation or selection of tax matters partner
§
301.6231(c)-6
Indirect method of proof of income
§
301.6231(a)(7)-2
Designation or selection of tax matters partner for a limited liability company (LLC)
§
301.6231(a)(12)-1
Special rules relating to spouses
§
301.6231(c)-1
Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits
§
301.6231(c)-2
Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships
§
301.6231(c)-3
Limitation on applicability of §§301.6231(c)-4 through 301.6231(c)-8
§
301.6231(c)-4
Termination and jeopardy assessment
§
301.6231(c)-5
Criminal investigations
§
301.6231(c)-7
Bankruptcy and receivership
§
301.6231(c)-8
Prompt assessment
§
301.6231(d)-1
Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11)
§
301.6231(e)-1
Effect of a determination with respect to a nonpartnership item on the determination of a partnership item
§
301.6231(e)-2
Judicial decision not a bar to certain adjustments
§
301.6231(f)-1
Disallowance of losses and credits in certain cases
§
301.6232-1
Assessment, collection, and payment of imputed underpayment
§
301.6233-1
Extension to entities filing partnership returns
§
301.6233(a)-1
Interest and penalties determined from reviewed year
§
301.6233(b)-1
Interest and penalties with respect to the adjustment year return
§
301.6234-1
Judicial review of partnership adjustment
§
301.6235-1
Period of limitations on making adjustments
§
301.6241-1
Definitions
§
301.6241-2
Bankruptcy of the partnership
§
301.6241-3
Treatment where a partnership ceases to exist
§
301.6241-4
Payments nondeductible
§
301.6241-5
Extension to entities filing partnership returns
§
301.6241-6
Coordination with other chapters of the Internal Revenue Code
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