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Title 26 Title 26 / Section 1101 to 1103

26 U.S.C. § 1101 to 1103

Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]

Subchapter O Gain or Loss on Disposition of Property / Part VIII REPEALED]

Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]

Title 26 Title 26 / Section 7237, 7238

26 U.S.C. § 7237, 7238

Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]

Subchapter A Crimes / Part II PENALTIES APPLICABLE TO CERTAIN TAXES

Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]

Title 26 Title 26 / Section 771 to 777

26 U.S.C. § 771 to 777

Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]

Subchapter K Partners and Partnerships / Part IV REPEALED]

Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]

Title 26 Title 26 / Section 6223

26 U.S.C. § 6223

Partners bound by actions of partnership

Subchapter C Treatment of Partnerships / Part I IN GENERAL

Partners bound by actions of partnership

Title 26 Title 26 / Section 1282

26 U.S.C. § 1282

Deferral of interest deduction allocable to accrued discount

Part V SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS / Subpart C Discount on Short-Term Obligations

Deferral of interest deduction allocable to accrued discount

Title 26 Title 26 / Section 3311

26 U.S.C. § 3311

Short title

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Short title

Title 26 Title 26 / Section 6221

26 U.S.C. § 6221

Determination at partnership level

Subchapter C Treatment of Partnerships / Part I IN GENERAL

Determination at partnership level

Title 26 Title 26 / Section 6222

26 U.S.C. § 6222

Partner’s return must be consistent with partnership return

Subchapter C Treatment of Partnerships / Part I IN GENERAL

Partner’s return must be consistent with partnership return

Title 26 Title 26 / Section 6227

26 U.S.C. § 6227

Administrative adjustment request by partnership

Subchapter C Treatment of Partnerships / Part II PARTNERSHIP ADJUSTMENTS

Administrative adjustment request by partnership

Title 26 Title 26 / Section 6231

26 U.S.C. § 6231

Notice of proceedings and adjustment

Subchapter C Treatment of Partnerships / Part III PROCEDURE

Notice of proceedings and adjustment

Title 26 Title 26 / Section 6233

26 U.S.C. § 6233

Interest and penalties

Subchapter C Treatment of Partnerships / Part III PROCEDURE

Interest and penalties

Title 26 Title 26 / Section 6234

26 U.S.C. § 6234

Judicial review of partnership adjustment

Subchapter C Treatment of Partnerships / Part III PROCEDURE

Judicial review of partnership adjustment

Title 26 Title 26 / Section 6235

26 U.S.C. § 6235

Period of limitations on making adjustments

Subchapter C Treatment of Partnerships / Part III PROCEDURE

Period of limitations on making adjustments

Title 26 Title 26 / Section 6515

26 U.S.C. § 6515

Cross references

Chapter 66 LIMITATIONS / Subchapter B Limitations on Credit or Refund

Cross references

Title 26 Title 26 / Section 6704

26 U.S.C. § 6704

Failure to keep records necessary to meet reporting requirements under section 6047(d)

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Failure to keep records necessary to meet reporting requirements under section 6047(d)

Title 26 Title 26 / Section 7491

26 U.S.C. § 7491

Burden of proof

Chapter 76 JUDICIAL PROCEEDINGS / Subchapter E Burden of Proof

Burden of proof

Title 26 Title 26 / Section 88

26 U.S.C. § 88

Certain amounts with respect to nuclear decommissioning costs

Subchapter B Computation of Taxable Income / Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Certain amounts with respect to nuclear decommissioning costs

Title 26 Title 26 / Section 1016

26 U.S.C. § 1016

Adjustments to basis

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Adjustments to basis

Title 26 Title 26 / Section 103

26 U.S.C. § 103

Interest on State and local bonds

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Interest on State and local bonds

Title 26 Title 26 / Section 1031

26 U.S.C. § 1031

Exchange of real property held for productive use or investment

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Exchange of real property held for productive use or investment