PART III—PROCEDURE

Sec.
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.

        

Editorial Notes

Amendments

2018—Pub. L. 115–141, div. U, title II, §206(p)(11), Mar. 23, 2018, 132 Stat. 1183, amended part heading generally, substituting "PART III—PROCEDURE" for "PART 1—PROCEDURE".