Treatment of Partnership Items and Adjustments
Treatment of Partnership Items and Adjustments
In Legislation
Treatment of Partnership Items and Adjustments in the U.S. Code: Title 26, Subtitle F, Chapter 63, Subchapter D, Part I
The current, permanent, in-force federal laws regulating treatment of partnership items and adjustments are compiled in the United States Code under Title 26, Subtitle F, Chapter 63, Subchapter D, Part I. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including treatment of partnership items and adjustments) 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 partnership items and adjustments) by chapter and subchapter.
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