§ 6227. Administrative adjustment request by partnership
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/usc/title-26/section-6227A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general A partnership may file a request for an administrative adjustment in the amount of one or more partnership-related items for any partnership taxable year.
(b)Adjustment Any such adjustment under subsection
(a)shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is filed—
(1)by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (7), and
(9)of subsection
(c)thereof) for the partnership taxable year in which the administrative adjustment request is filed, or
(2)by the partnership and partners under rules similar to the rules of section 6226 (determined without regard to the substitution described in subsection (c)(2)(C) thereof).
In the case of an adjustment that would not result in an imputed underpayment, paragraph
(1)shall not apply and paragraph
(2)shall apply with appropriate adjustments.
(c)Period of limitations A partnership may not file such a request more than 3 years after the later of—
(1)the date on which the partnership return for such year is filed, or
(2)the last day for filing the partnership return for such year (determined without regard to extensions).
In no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section 6231.
(d)Coordination with adjustments related to foreign tax credits The Secretary shall issue regulations or other guidance which provide for the proper coordination of this section and section 905(c).
(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 631; amended Pub. L. 115–141, div. U, title II, §§ 201(c)(5), 206(f), (p)(2), (3), Mar. 23, 2018, 132 Stat. 1173, 1179, 1182.)
Connections12 cite this · traces to 4
Cited by 12 sections · top 8
public-private-law
statutes-at-large
- Public Law 114–74To 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
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
statute-compilations
Traces to 4 documents
35 references not yet in our index
- 129 Stat. 631
- 132 Stat. 1173
- 129 Stat. 625
- Pub. L. 97–248, title IV, § 402(a)
- 96 Stat. 655
- Pub. L. 105–34, title XII
- 111 Stat. 1025
- Pub. L. 107–147, title IV, § 417(19)(A)
- 116 Stat. 56
- 96 Stat. 656
- Pub. L. 97–448, title III, § 306(c)(1)(B)
- 96 Stat. 2406
- Pub. L. 102–572, title IX, § 902(b)(2)
- 106 Stat. 4516
- Pub. L. 107–147, title IV, § 417(19)(B)
- 96 Stat. 659
- Pub. L. 99–514, title XVIII, § 1875(d)(1)
- 100 Stat. 2896
- Pub. L. 100–647, title I, § 1018
- 102 Stat. 3585
- 111 Stat. 1023
- Pub. L. 107–147, title IV, § 416(d)(1)(B)
- 116 Stat. 55
- Pub. L. 111–147, title V, § 513(a)(2)(B)
- 124 Stat. 112
- 96 Stat. 660
- Pub. L. 98–369, div. A, title VII, § 714(p)(2)(A)
- 98 Stat. 964
- Pub. L. 99–514, title XVIII, § 1875(d)(2)(A)
- 102 Stat. 3584
- 111 Stat. 1025–1028
- Pub. L. 105–206, title III, § 3201(e)(2)
- 112 Stat. 740
- Pub. L. 110–172, § 11(a)(36)
- 121 Stat. 2487
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§ 6227
Administrative adjustment request by partnership
Fed. Reg.×6
Stat.×4
Pub. L.×1
Stat. Comp.×1
Stat.129 Stat. 631
Stat.132 Stat. 1173
Stat.129 Stat. 625
Pub. L.Pub. L. 97–248, title IV, § 402(a)
Stat.96 Stat. 655
Cites 39 · showing 9Cited by 12 across 4 sources