1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 63
  5. subchapter C
  6. part III
  7. § 6233
  8. notes
Editorial Notes
Prior Provisions

A prior section 6233, added Puspan. L. 98–369, div. A, title VII, § 714(p)(1), July 18, 1984, 98 Stat. 964; amended Puspan. L. 104–188, title I, § 1307(c)(3)(B), Aug. 20, 1996, 110 Stat. 1782, related to extension to entities filing partnership returns, prior to repeal by Puspan. L. 114–74, title XI, § 1101(a), Nov. 2, 2015, 129 Stat. 625.

Amendments

2018—Subsec. (c). Puspan. L. 115–141 added subsec. (c).

Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment

Amendment by Puspan. L. 115–141 effective as if included in section 1101 of Puspan. L. 114–74, see section 207 of Puspan. L. 115–141, set out as a note under section 6031 of this title.

Effective Date

Section 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 a note under section 6221 of this title.

CITE AS: 26 USC 6233