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- 26 U. S. Code § 6225 - Partnership adjustment by Secretary
For purposes of paragraph (1) (A), partnership adjustments for any reviewed year shall first be separately determined (and netted as appropriate) within each category of items that are required to be taken into account separately under section 702 (a) or other provision of this title
- About Form 8980, Partnership Request for Modification of Imputed . . .
Information about Form 8980, Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225 (c), including recent updates, related forms, and instructions on how to file
- §6225 TITLE 26—INTERNAL REVENUE CODE Page 3 - GovInfo
(I) furnish statements under rules similar to the rules of subsection (a)(2), or (II) if no such statements are furnished, compute and pay an imputed under-payment under rules similar to the rules of section 6225 (other than paragraphs (2), (7), and (9) of subsection (c) thereof)
- Sec. 6225. Partnership Adjustment By Secretary - Bloomberg Law
I R C § 6225 (c) (2) (E) Adjustments To Tax Attributes Binding For Affected Taxable Years of Partner —
- 6225 - U. S. Code Title 26. Internal Revenue Code - FindLaw
Read this complete 26 U S C § 6225 - U S Code - Unannotated Title 26 Internal Revenue Code § 6225 Partnership adjustment by Secretary on Westlaw Westlaw subscription required FindLaw Codes may not reflect the most recent version of the law in your jurisdiction
- Code Sec. 6225 | Tax Notes
In the case of any adjustments by the Secretary to any partnership-related items with respect to any reviewed year of a partnership -- (1) if such adjustments result in an imputed underpayment, the partnership shall pay an amount equal to such imputed underpayment in the adjustment year as provided in section 6232, and
- §6225. Assessments made only after partnership level . . . - House
§6225 Partnership adjustment by Secretary (a) In general In the case of any adjustment by the Secretary in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner's distributive share thereof-
- The Push-Out Election of IRC §6226 - COBAR
The following provides guidance on the effects of IRC §6225 and how IRC §6226 can shield partners from taxes imputed for review periods in which they were not partners in the audited partnership
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