In General

Sections

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