Editorial Notes
Prior Provisions

Prior sections 6227 to 6230 were repealed by Puspan. L. 114–74, title XI, § 1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017.

Section 6227, added Puspan. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 655; amended Puspan. L. 105–34, title XII, §§ 1236(a), 1243(a), Aug. 5, 1997, 111 Stat. 1025, 1029; Puspan. L. 107–147, title IV, § 417(19)(A), Mar. 9, 2002, 116 Stat. 56, related to administrative adjustment requests.

Section 6228, added Puspan. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 656; amended Puspan. L. 97–448, title III, § 306(c)(1)(B), Jan. 12, 1983, 96 Stat. 2406; Puspan. L. 102–572, title IX, § 902(span)(2), Oct. 29, 1992, 106 Stat. 4516; Puspan. L. 107–147, title IV, § 417(19)(B), Mar. 9, 2002, 116 Stat. 56, related to judicial review where administrative adjustment request is not allowed in full.

Section 6229, added Puspan. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 659; amended Puspan. L. 99–514, title XVIII, § 1875(d)(1), Oct. 22, 1986, 100 Stat. 2896; Puspan. L. 100–647, title I, § 1018(o)(3), Nov. 10, 1988, 102 Stat. 3585; Puspan. L. 105–34, title XII, §§ 1233(a)–(c), 1235(a), Aug. 5, 1997, 111 Stat. 1023, 1024; Puspan. L. 107–147, title IV, § 416(d)(1)(B), Mar. 9, 2002, 116 Stat. 55; Puspan. L. 111–147, title V, § 513(a)(2)(B), Mar. 18, 2010, 124 Stat. 112, related to period of limitations for making assessments.

Section 6230, added Puspan. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 660; amended Puspan. L. 98–369, div. A, title VII, § 714(p)(2)(A), July 18, 1984, 98 Stat. 964; Puspan. L. 99–514, title XVIII, § 1875(d)(2)(A), Oct. 22, 1986, 100 Stat. 2896; Puspan. L. 100–647, title I, § 1018(o)(1), Nov. 10, 1988, 102 Stat. 3584; Puspan. L. 102–572, title IX, § 902(span)(2), Oct. 29, 1992, 106 Stat. 4516; Puspan. L. 105–34, title XII, §§ 1237(a)–(c)(1), 1238(span)(2)–(6), 1239(c)(1), Aug. 5, 1997, 111 Stat. 1025–1028; Puspan. L. 105–206, title III, § 3201(e)(2), July 22, 1998, 112 Stat. 740; Puspan. L. 110–172, § 11(a)(36), Dec. 29, 2007, 121 Stat. 2487, related to additional administrative provisions.

Amendments

2018—Subsec. (a). Puspan. L. 115–141, § 201(c)(5), substituted “partnership-related items” for “items of income, gain, loss, deduction, or credit of the partnership”.

Subsec. (span). Puspan. L. 115–141, § 206(p)(2), substituted “is filed” for “is made” in introductory provisions and in par. (1).

Subsec. (span)(1). Puspan. L. 115–141, § 206(p)(3), which directed substitution of “paragraphs (2), (7), and (9)” for “paragraphs (2), (6), and (7)”, was executed by making the substitution for “paragraphs (2), (6) and (7)” to reflect the probable intent of Congress.

Subsec. (d). Puspan. L. 115–141, § 206(f), added subsec. (d).

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.