Federal (United States) · Session law
Subtitle C
20 sections
20 sections
- Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1221SIMPLIFIED FLOW-THROUGH FOR ELECTING LARGE PARTNERSHIPS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1222SIMPLIFIED AUDIT PROCEDURES FOR ELECTING LARGE PARTNERSHIPS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1223DUE DATE FOR FURNISHING INFORMATION TO PARTNERS OF ELECTING LARGE PARTNERSHIPS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1224RETURNS REQUIRED ON MAGNETIC MEDIA.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1225TREATMENT OF PARTNERSHIP ITEMS OF INDIVIDUAL RETIREMENT ACCOUNTS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1226EFFECTIVE DATE.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1231TREATMENT OF PARTNERSHIP ITEMS IN DEFICIENCY PROCEEDINGS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1232PARTNERSHIP RETURN TO BE DETERMINATIVE OF AUDIT PROCEDURES TO BE FOLLOWED.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1233PROVISIONS RELATING TO STATUTE OF LIMITATIONS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1234EXPANSION OF SMALL PARTNERSHIP EXCEPTION.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1235EXCLUSION OF PARTIAL SETTLEMENTS FROM 1-YEAR LIMITATION ON ASSESSMENT.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1236EXTENSION OF TIME FOR FILING A REQUEST FOR ADMINISTRATIVE ADJUSTMENT.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1237AVAILABILITY OF INNOCENT SPOUSE RELIEF IN CONTEXT OF PARTNERSHIP PROCEEDINGS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1238DETERMINATION OF PENALTIES AT PARTNERSHIP LEVEL.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1239PROVISIONS RELATING TO COURT JURISDICTION, ETC.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1240TREATMENT OF PREMATURE PETITIONS FILED BY NOTICE PARTNERS OR 5-PERCENT GROUPS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1241BONDS IN CASE OF APPEALS FROM CERTAIN PROCEEDING.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1242SUSPENSION OF INTEREST WHERE DELAY IN COMPUTATIONAL ADJUSTMENT RESULTING FROM CERTAIN SETTLEMENTS.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. II, sec. 1243SPECIAL RULES FOR ADMINISTRATIVE ADJUSTMENT REQUESTS WITH RESPECT TO BAD DEBTS OR WORTHLESS SECURITIES.Enacted
- Pub. L. 105-34, tit. XII, subtit. C, pt. III, sec. 1246CLOSING OF PARTNERSHIP TAXABLE YEAR WITH RESPECT TO DECEASED PARTNER, ETC.Enacted