Prior Provisions
A prior section 6241, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 100], related to consistency of a partner’s return with the partnership return, prior to repeal by [Pub. L. 114–74, title XI, § 1101(b)(2)], (g), Nov. 2, 2015, [129 Stat. 625], applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017.
Another prior section 6241, added [Pub. L. 97–354, § 4(a)], Oct. 19, 1982, [96 Stat. 1691], directed that tax treatment be determined at the corporate level, prior to repeal by [Pub. L. 104–188, title I], §§ 1307(c)(1), 1317(a), Aug. 20, 1996, [110 Stat. 1781], 1787, applicable to taxable years beginning after Dec. 31, 1996.
A prior section 6242, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1010], related to procedures for taking partnership adjustments into account, prior to repeal by [Pub. L. 114–74, title XI, § 1101(b)(2)], (g), Nov. 2, 2015, [129 Stat. 625], applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017.
Another prior section 6242, added [Pub. L. 97–354, § 4(a)], Oct. 19, 1982, [96 Stat. 1691], directed that shareholder’s return be consistent with corporate return, prior to repeal by [Pub. L. 104–188, title I], §§ 1307(c)(1), 1317(a), Aug. 20, 1996, [110 Stat. 1781], 1787, applicable to taxable years beginning after Dec. 31, 1996.
A prior section 6243, added [Pub. L. 97–354, § 4(a)], Oct. 19, 1982, [96 Stat. 1691], directed that shareholders be notified of proceedings and given opportunity to participate, prior to repeal by [Pub. L. 104–188, title I], §§ 1307(c)(1), 1317(a), Aug. 20, 1996, [110 Stat. 1781], 1787, applicable to taxable years beginning after Dec. 31, 1996.
A prior section 6244, added [Pub. L. 97–354, § 4(a)], Oct. 19, 1982, [96 Stat. 1691], directed that certain provisions of subchapter C apply to subchapter S items, prior to repeal by [Pub. L. 104–188, title I], §§ 1307(c)(1), 1317(a), Aug. 20, 1996, [110 Stat. 1781], 1787, applicable to taxable years beginning after Dec. 31, 1996.
A prior section 6245, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1013], authorized and directed Secretary to make necessary partnership adjustment, prior to repeal by [Pub. L. 114–74, title XI, § 1101(b)(2)], (g), Nov. 2, 2015, [129 Stat. 625], applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017.
Another prior section 6245, added [Pub. L. 97–354, § 4(a)], Oct. 19, 1982, [96 Stat. 1692], defined “subchapter S item” for purposes of subchapter, prior to repeal by [Pub. L. 104–188, title I], §§ 1307(c)(1), 1317(a), Aug. 20, 1996, [110 Stat. 1781], 1787, applicable to taxable years beginning after Dec. 31, 1996.
Prior sections 6246 to 6255 were repealed by [Pub. L. 114–74, title XI, § 1101(b)(2)], (g), Nov. 2, 2015, [129 Stat. 625], applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017.
Section 6246, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1013], related to restrictions on partnership adjustments.
Section 6247, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1014], related to judicial review of partnership adjustment.
Section 6248, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1015], related to period of limitations for making adjustments under this subpart.
Section 6251, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1016], related to administrative adjustment requests.
Section 6252, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1016], related to judicial review where administrative adjustment request is not allowed in full.
Section 6255, added [Pub. L. 105–34, title XII, § 1222(a)], Aug. 5, 1997, [111 Stat. 1017], defined terms for former subchapter D and listed special rules.