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6 results for "6222"

Showing top 6 matches in Treasury Regulations.

§ 301.6222-1
Partner's return must be consistent with partnership return.
§ 301.6222(a)-1
Consistent treatment of partnership items.
§ 301.6222(a)-2
Application of consistent reporting and notification rules to indirect partners.
§ 301.6222(b)-1
Notification to the Internal Revenue Service when partnership items are treated inconsistently.
§ 301.6222(b)-2
Effect of notification of inconsistent treatment.
§ 301.6222(b)-3
Partner receiving incorrect schedule.