PART I—IN GENERAL

Sec.
6221.
Determination at partnership level.
6222.
Partner's return must be consistent with partnership return.
6223.
Designation of partnership representative.1

        


Editorial Notes

Amendments

2018—Pub. L. 115–141, div. U, title II, §206(p)(9), Mar. 23, 2018, 132 Stat. 1182, amended part I heading generally, reenacting heading without change.

1 So in original. Does not conform to section catchline.