skip navigation
NOTES:
Subchapter
Sec.[1]
A.
In general
6201
Section numbers editorially supplied.
B.
Deficiency procedures in the case of income, estate, gift, and certain excise taxes
6211
C.
Tax treatment of partnership items
6221
D.
Treatment of electing large partnerships
6240
Footnotes
[1] Section numbers editorially supplied.
Amendments
1997—Pub. L. 105–34, title XII, § 1222(c), Aug. 5, 1997, 111 Stat. 1019, added item for subchapter D.
1996—Pub. L. 104–188, title I, § 1307(c)(3)(C), Aug. 20, 1996, 110 Stat. 1782, struck out item for subchapter D “Tax treatment of subchapter S items”.
1982—Pub. L. 97–354, § 4(b), Oct. 19, 1982, 96 Stat. 1692, added item for subchapter D.
Pub. L. 97–248, title IV, § 402(b), Sept. 3, 1982, 96 Stat. 667, added item for subchapter C.
1969—Pub. L. 91–172, title I, § 101(j)(63), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in item for subchapter B.
Footnotes
[1] Section numbers editorially supplied.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.