US Code

Public Law 119-88 (05/04/2026)

26 U.S.C. § 6227

Administrative adjustment request by partnership

(a)

In general

A partnership may file a request for an administrative adjustment in the amount of one or more partnership-related items for any partnership taxable year.

(b)

Adjustment

Any such adjustment under subsection (a) shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is filed—
(1)
by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (7), and (9) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is filed, or
(2)
by the partnership and partners under rules similar to the rules of section 6226 (determined without regard to the substitution described in subsection (c)(2)(C) thereof).
In the case of an adjustment that would not result in an imputed underpayment, paragraph (1) shall not apply and paragraph (2) shall apply with appropriate adjustments.
(c)

Period of limitations

A partnership may not file such a request more than 3 years after the later of—
(1)
the date on which the partnership return for such year is filed, or
(2)
the last day for filing the partnership return for such year (determined without regard to extensions).
In no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section 6231.
(d)

Coordination with adjustments related to foreign tax credits

The Secretary shall issue regulations or other guidance which provide for the proper coordination of this section and section 905(c).

Pub. L. 114–74, title XI, § 1101(c)(1)129 Stat. 631 Pub. L. 115–141, div. U, title II132 Stat. 1173 (Added , , ; amended , §§ 201(c)(5), 206(f), (p)(2), (3), , , 1179, 1182.)

Editorial Notes

Prior Provisions

Pub. L. 114–74, title XI, § 1101(a)129 Stat. 625 Prior sections 6227 to 6230 were repealed by , (g), , , 638, applicable to returns filed for partnership taxable years beginning after .

Pub. L. 97–248, title IV, § 402(a)96 Stat. 655 Pub. L. 105–34, title XII111 Stat. 1025 Pub. L. 107–147, title IV, § 417(19)(A)116 Stat. 56 Section 6227, added , , ; amended , §§ 1236(a), 1243(a), , , 1029; , , , related to administrative adjustment requests.

Pub. L. 97–248, title IV, § 402(a)96 Stat. 656 Pub. L. 97–448, title III, § 306(c)(1)(B)96 Stat. 2406 Pub. L. 102–572, title IX, § 902(b)(2)106 Stat. 4516 Pub. L. 107–147, title IV, § 417(19)(B)116 Stat. 56 Section 6228, added , , ; amended , , ; , , ; , , , related to judicial review where administrative adjustment request is not allowed in full.

Pub. L. 97–248, title IV, § 402(a)96 Stat. 659 Pub. L. 99–514, title XVIII, § 1875(d)(1)100 Stat. 2896 Pub. L. 100–647, title I, § 1018o102 Stat. 3585 Pub. L. 105–34, title XII111 Stat. 1023 Pub. L. 107–147, title IV, § 416(d)(1)(B)116 Stat. 55 Pub. L. 111–147, title V, § 513(a)(2)(B)124 Stat. 112 Section 6229, added , , ; amended , , ; ()(3), , ; , §§ 1233(a)–(c), 1235(a), , , 1024; , , ; , , , related to period of limitations for making assessments.

Pub. L. 97–248, title IV, § 402(a)96 Stat. 660 Pub. L. 98–369, div. A, title VII, § 714(p)(2)(A)98 Stat. 964 Pub. L. 99–514, title XVIII, § 1875(d)(2)(A)100 Stat. 2896 Pub. L. 100–647, title I, § 1018o102 Stat. 3584 Pub. L. 102–572, title IX, § 902(b)(2)106 Stat. 4516 Pub. L. 105–34, title XII111 Stat. 1025–1028 Pub. L. 105–206, title III, § 3201(e)(2)112 Stat. 740 Pub. L. 110–172, § 11(a)(36)121 Stat. 2487 Section 6230, added , , ; amended , , ; , , ; ()(1), , ; , , ; , §§ 1237(a)–(c)(1), 1238(b)(2)–(6), 1239(c)(1), , ; , , ; , , , related to additional administrative provisions.

Amendments

Pub. L. 115–141, § 201(c)(5)2018—Subsec. (a). , substituted “partnership-related items” for “items of income, gain, loss, deduction, or credit of the partnership”.

Pub. L. 115–141, § 206(p)(2)Subsec. (b). , substituted “is filed” for “is made” in introductory provisions and in par. (1).

Pub. L. 115–141, § 206(p)(3)Subsec. (b)(1). , which directed substitution of “paragraphs (2), (7), and (9)” for “paragraphs (2), (6), and (7)”, was executed by making the substitution for “paragraphs (2), (6) and (7)” to reflect the probable intent of Congress.

Pub. L. 115–141, § 206(f)Subsec. (d). , added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 2018 Amendment

Pub. L. 115–141section 1101 of Pub. L. 114–74section 207 of Pub. L. 115–141section 6031 of this titleAmendment by effective as if included in , see , set out as a note under .

Effective Date

section 1101(g) of Pub. L. 114–74section 6221 of this titleSection applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see , set out as a note under .