Subchapter C. Treatment of Partnerships

• PART I [§ 6221 - § 6223] - IN GENERAL
• PART II [§ 6225 - § 6227] - PARTNERSHIP ADJUSTMENTS
• PART III [§ 6231 - § 6235] - PROCEDURE
• PART IV [§ 6241 - § 6241] - DEFINITIONS AND SPECIAL RULES