PROCEDURE

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. ASSESSMENT
  6. Treatment of Partnerships
  7. PROCEDURE

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Section
6231

Notice of proceedings and adjustment

Section
6232

Assessment, collection, and payment

Section
6233

Interest and penalties

Section
6234

Judicial review of partnership adjustment

Section
6235

Period of limitations on making adjustments