Section text and notes
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1002 Section 771, added , , , related to application of subchapter to electing large partnerships.
act Aug. 16, 1954, ch. 736 68A Stat. 253 Pub. L. 94–455, title XIX, § 1901(a)(94)90 Stat. 1780 A prior section 771, , , related to the effective date for this subchapter, prior to repeal by , , .
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1002 Pub. L. 109–58, title XIII, § 1322(a)(3)(I)119 Stat. 1012 Section 772, added , , ; amended , (J), , , related to simplified flow-through for partners of electing large partnerships.
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1004 Section 773, added , , , related to computations of taxable income at partnership level of electing large partnerships.
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1005 Pub. L. 105–206, title VI, § 6012(c)112 Stat. 819 Section 774, added , , ; amended , , , related to other modifications of electing large partnerships.
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1006 Pub. L. 106–170, title V, § 532(c)(2)(G)113 Stat. 1930 Section 775, added , , ; amended , , , defined “electing large partnership”.
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1007 Section 776, added , , , related to special rules for electing large partnerships holding oil and gas properties.
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1008 Section 777, added , , , related to regulations under this part.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 1101(g) of Pub. L. 114–74section 6221 of this titleRepeal applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see , set out as an Effective Date note under .