Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1002Section 771, added , , , related to application of subchapter to electing large partnerships.
act Aug. 16, 1954, ch. 73668A Stat. 253Pub. L. 94–455, title XIX, § 1901(a)(94)90 Stat. 1780A 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. 1002Pub. L. 109–58, title XIII, § 1322(a)(3)(I)119 Stat. 1012Section 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. 1004Section 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. 1005Pub. L. 105–206, title VI, § 6012(c)112 Stat. 819Section 774, added , , ; amended , , , related to other modifications of electing large partnerships.
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1006Pub. L. 106–170, title V, § 532(c)(2)(G)113 Stat. 1930Section 775, added , , ; amended , , , defined “electing large partnership”.
Pub. L. 105–34, title XII, § 1221(a)111 Stat. 1007Section 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. 1008Section 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 .