21 results for "6231"

§ 301.6231-1

Notice of proceedings and adjustments.

§ 301.6231(a)(1)-1

Exception for small partnerships.

§ 301.6231(a)(12)-1

Special rules relating to spouses.

§ 301.6231(a)(2)-1

Persons whose tax liability is determined indirectly by partnership items.

§ 301.6231(a)(3)-1

Partnership items.

§ 301.6231(a)(5)-1

Definition of affected item.

§ 301.6231(a)(6)-1

Computational adjustments.

§ 301.6231(a)(7)-1

Designation or selection of tax matters partner.

§ 301.6231(a)(7)-2

Designation or selection of tax matters partner for a limited liability company (LLC).

§ 301.6231(c)-1

Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.

§ 301.6231(c)-2

Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.

§ 301.6231(c)-3

Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.

§ 301.6231(c)-4

Termination and jeopardy assessment.

§ 301.6231(c)-5

Criminal investigations.

§ 301.6231(c)-6

Indirect method of proof of income.

§ 301.6231(c)-7

Bankruptcy and receivership.

§ 301.6231(c)-8

Prompt assessment.

§ 301.6231(d)-1

Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).

§ 301.6231(e)-1

Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.

§ 301.6231(e)-2

Judicial decision not a bar to certain adjustments.

§ 301.6231(f)-1

Disallowance of losses and credits in certain cases.