Subchapter K—Partners and Partnerships

Part
I.
Determination of tax liability.
II.
Contributions, distributions, and transfers.
III.
Definitions.
[IV.
Repealed.]

        

Editorial Notes

Amendments

2015—Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625, struck out item for part IV "Special rules for electing large partnerships".

1997—Pub. L. 105–34, title XII, §1221(b), Aug. 5, 1997, 111 Stat. 1008, added item for part IV.