Treatment of Electing Large Partnerships

Treatment of Electing Large Partnerships

Treatment of Electing Large Partnerships

In Legislation

Treatment of Electing Large Partnerships in the U.S. Code: Title 26, Subtitle F, Chapter 63, Subchapter D

The current, permanent, in-force federal laws regulating treatment of electing large partnerships are compiled in the United States Code under Title 26, Subtitle F, Chapter 63, Subchapter D. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including treatment of electing large partnerships) 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 treatment of electing large partnerships) by chapter and subchapter.


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