1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 63
  5. subchapter C
  6. part I
  7. § 6223
  8. notes
Editorial Notes
Prior Provisions

Prior sections 6223 and 6224 were repealed by Puspan.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 6223, added Puspan. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 649, related to notice to partners of proceedings.

Section 6224, added Puspan. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 651; amended Puspan. L. 107–147, title IV, § 416(d)(1)(A), Mar. 9, 2002, 116 Stat. 55, related to partner participation in administrative proceedings, waiver of partner’s rights, and settlement agreements.

Statutory Notes and Related Subsidiaries
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 6223