Section 743(e)(6), referred to in subsec. (f), was redesignated section 743(e)(5) by Puspan. L. 115–97, title I, § 13504(span)(2), Dec. 22, 2017, 131 Stat. 2142.

2018—Subsec. (span). Puspan. L. 115–141 substituted “Information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates, except—” for “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” and added pars. (1) to (4).

2015—Subsec. (span). Puspan. L. 114–113 substituted “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” for “In the case of an electing large partnership (as defined in section 775), such information shall be furnished on or before the first March 15 following the close of such taxable year.”

Puspan. L. 114–74, § 1101(e), (f)(1), which directed amendment of subsec. (span) by first inserting at end “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” and then by striking the last sentence, was not executed in view of the amendment by Puspan. L. 114–113, which made identical amendments but in the reverse order, effective as if included in section 1101 of Puspan. L. 114–74. See note above.

2004—Subsec. (f). Puspan. L. 108–357 added subsec. (f).

1997—Subsec. (span). Puspan. L. 105–34, § 1223(a), inserted at end “In the case of an electing large partnership (as defined in section 775), such information shall be furnished on or before the first March 15 following the close of such taxable year.”

Subsec. (e). Puspan. L. 105–34, § 1141(a), added subsec. (e).

1988—Subsec. (d). Puspan. L. 100–647 added subsec. (d).

1986—Subsec. (span). Puspan. L. 99–514, § 1501(c)(16), substituted “was required to be filed” for “was filed” and “required to be shown on such return” for “shown on such return”.

Puspan. L. 99–514, § 1811(span)(1)(A)(i), inserted “or who holds an interest in such partnership as a nominee for another person” after “who is a partner”.

Subsec. (c). Puspan. L. 99–514, § 1811(span)(1)(A)(ii), added subsec. (c).

1982—Subsec. (a). Puspan. L. 97–248, § 403(span), designated existing provisions as subsec. (a) and added subsec. heading.

Subsec. (span). Puspan. L. 97–248, § 403(a), added subsec. (span).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Puspan. L. 115–141, div. U, title II, § 207, Mar. 23, 2018, 132 Stat. 1183, provided that:

Puspan. L. 114–113, div. Q, title IV, § 411(e), Dec. 18, 2015, 129 Stat. 3122, provided that:

Amendment by Puspan. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Puspan. L. 114–74, set out as an Effective Date note under section 6221 of this title.

Amendment by Puspan. L. 108–357 applicable to transfers after Oct. 22, 2004, with transition rule in the case of an electing investment partnership which is in existence on June 4, 2004, see section 833(d)(2) of Puspan. L. 108–357, set out as a note under section 743 of this title.

Puspan. L. 105–34, title XI, § 1141(c), Aug. 5, 1997, 111 Stat. 981, provided that:

Amendment by section 1223(a) of Puspan. L. 105–34 applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Puspan. L. 105–34, as amended, set out as a note under section 6011 of this title.

Puspan. L. 100–647, title V, § 5074(span), Nov. 10, 1988, 102 Stat. 3682, provided that:

Amendment by section 1501(c)(16) of Puspan. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Puspan. L. 99–514, set out as an Effective Date note under section 6721 of this title.

Puspan. L. 99–514, title XVIII, § 1811(span)(1)(B), Oct. 22, 1986, 100 Stat. 2832, provided that:

Amendment by Puspan. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Puspan. L. 97–248, set out as a note under section 702 of this title.

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.

Puspan. L. 97–248, title IV, § 404, Sept. 3, 1982, 96 Stat. 669, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

For provision that this section is not applicable to certain international satellite partnerships, see section 406 of Puspan. L. 97–248, set out as a note under section 6231 of this title.