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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 III PROCEDURE
Public Law 119-83 (04/13/2026)
Part III Procedure
Browse 0 units and 5 sections in Part III Procedure of Title 26.
Sections in Part III
§ 6231
Notice of proceedings and adjustment
§ 6232
Assessment, collection, and payment
§ 6233
Interest and penalties
§ 6234
Judicial review of partnership adjustment
§ 6235
Period of limitations on making adjustments
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Part II PARTNERSHIP ADJUSTMENTS
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Part IV DEFINITIONS AND SPECIAL RULES