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Title 26
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Subtitle F Procedure and Administration
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Chapter 63 ASSESSMENT
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Subchapter C Treatment of Partnerships
/ Part I IN GENERAL
Public Law 119-83 (04/13/2026)
Part I In General
Browse 0 units and 3 sections in Part I In General of Title 26.
Sections in Part I
§ 6221
Determination at partnership level
§ 6222
Partner’s return must be consistent with partnership return
§ 6223
Partners bound by actions of partnership
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Part II PARTNERSHIP ADJUSTMENTS