Tax Treatment of Partnership Items

Tax Treatment of Partnership Items

In Legislation

Tax Treatment of Partnership Items in the U.S. Code: Title 26, Subtitle F, Chapter 63, Subchapter C

The current, permanent, in-force federal laws regulating tax treatment of partnership items are compiled in the United States Code under Title 26, Subtitle F, Chapter 63, Subchapter C. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including tax treatment of partnership items) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Procedure and Tax Assessment of the US Code, including tax treatment of partnership items) by chapter and subchapter.