Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

a citizen's law index

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 63— ASSESSMENT · Subchapter C— Treatment of Partnerships · § 6223

Aa

§ 6223. Partners bound by actions of partnership

276 words·~1 min read·/usc/title-26/section-6223

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Designation of partnership representative Each partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) with a substantial presence in the United States as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any person as the partnership representative.

(b)Binding effect A partnership and all partners of such partnership shall be bound—

(1)by actions taken under this subchapter by the partnership, and

(2)by any final decision in a proceeding brought under this subchapter with respect to the partnership.

(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 627.)

Connections6 cite this · traces to 2

Cited by 6 sections · top 4

public-private-law

Public Law 114-74
Bipartisan Budget Act of 2015

statutes-at-large

Public Law 114–74
To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations

statute-compilations

Sec. 1101
PARTNERSHIP AUDITS AND ADJUSTMENTS

register

Notices
Final regulation

Traces to 2 documents

public-private-law

Bipartisan Budget Act of 2015
Public Law 114-74

U.S. Code

Determination at partnership level
§ 6221

7 references not yet in our index

129 Stat. 627
129 Stat. 625
Pub. L. 97–248, title IV, § 402(a)
96 Stat. 649
96 Stat. 651
Pub. L. 107–147, title IV, § 416(d)(1)(A)
116 Stat. 55

Citation graph

cites case law

§ 6223

Partners bound by actions of partnership

Fed. Reg.×3

Pub. L.×1

Stat. Comp.×1

Stat.×1

Pub. L.Public Law 114-74

Stat.129 Stat. 627

Stat.129 Stat. 625

Pub. L.Pub. L. 97–248, title IV, § 402(a)

Stat.96 Stat. 649

Stat.96 Stat. 651

Cites 9 · showing 7Cited by 6 across 4 sources