Resources Share on Facebook Share on Twitter Share on Linkedin Resources Select page 26 CFR § 301.6222-1. Partner's return must be consistent with partnership return.26 U.S. Code § 6225. Partnership adjustment by Secretary26 U.S. Code § 6226. Alternative to payment of imputed underpayment by partnership26 U.S. Code § 6227. Administrative adjustment request by partnership26 U.S. Code § 6231. Notice of proceedings and adjustment26 U.S. Code § 6232. Assessment, collection, and payment26 U.S. Code § 6233. Interest and penalties26 U.S. Code § 6234. Judicial review of partnership adjustment26 U.S. Code § 6235. Period of limitations on making adjustments26 U.S. Code § 6241. Definitions and special rules26 U.S.C. 6223. Partners bound by actions of partnership26 U.S.C. Section 622126 U.S.C. Section 6222. Partner’s return must be consistent with partnership returnAdjustments taken into account by partnersAdjustments that do not result in an imputed underpaymentAdministrative Adjustment RequestsBBA AppealsBBA AuditsBBA BackgroundBBA TerminologyBlogcontactDuty of ConsistencyFiduciary Duties and Partnership Representative RisksFrequently Asked QuestionsGroupsImputed UnderpaymentsJason B. FreemanMatthew RobertsMembersModification of an imputed underpaymentNoticesopen forumOpting InOther TopicsPartnership Agreements and the BBAPartnership RepresentativePartnership RepresentativesPartnership-related itemPenalty DefensePrimary ResourcesPush-Out ElectionsReg § 301.6222-1. Partner's return must be consistent with partnership return.Reg § 301.6223-1. Partnership representative.Reg § 301.6223-2. Binding effect of actions of the partnership and partnership representative.Reg § 301.6225-1. Partnership adjustment by the Internal Revenue Service.Reg § 301.6225-2. Modification of imputed underpayment.Reg § 301.6225-3. Treatment of partnership adjustments that do not result in an imputed underpayment.Reg § 301.6226-2. Statements furnished to partners and filed with the IRS.Reg § 301.6227-1. Administrative adjustment request by partnership.Reg § 301.6227-2. Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.Reg § 301.6227-3. Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.Reg § 301.6231-1. Notice of proceedings and adjustments.Reg § 301.6232-1. Assessment, collection, and payment of imputed underpayment.Reg § 301.6234-1. Judicial review of partnership adjustment.Reg § 301.6235-1. Period of limitations on making adjustments.Reg § 301.6241-1. Definitions.Reg § 301.6241-3. Treatment where a partnership ceases to exist.Reg § 301.6241-4. Payments nondeductible.Reg § 301.6241-5. Extension to entities filing partnership returns.Reg § 301.6241-6. Coordination with other chapters of the Internal Revenue Code.RegisterRepresentationResourcesReg § 301.6221-1. Tax treatment determined at partnership level.Reg § 301.6226-1. Election for an alternative to the payment of the imputed underpayment.Reg § 301.6226-3. Adjustments taken into account by partners.Scope of the BBA Regimesign upStatements furnished to partners and filed with the IRS BBA Background. BBA Audits. BBA Appeals. The Partnership Representative. Fiduciary Duties and Partnership Representative Risks. Imputed Underpayments. Adjustments taken into account by partners. Push-Out Elections. Modifications. Penalties. Electing out. Primary Resources. Other Topics.
