Us Code § 6216 - Cross references
Full text of Us Code United States Code § 6216 — Cross references, with citation guidance and answers to common questions.
§ 6216. Cross references
(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70.
(2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
(3) For procedures relating to claims against transferees and fiduciaries, see chapter 71.
(4) For procedures relating to partnership items, see subchapter C.
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96–589, §6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–248, title IV, §402(c)(3), Sept. 3, 1982, 96 Stat. 667.)
Editorial Notes
Amendments
1982—Par. (4). Pub. L. 97–248 added par. (4).
1980—Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Subchapter C—Treatment of Partnerships
Editorial Notes
Prior Provisions
A prior subchapter C, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 648, consisting of sections 6221 to 6234, related to tax treatment of partnership items, prior to repeal by Pub. L. 114–74, title XI, §1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions.
PART I—IN GENERAL
Editorial Notes
Amendments
2018—Pub. L. 115–141, div. U, title II, §206(p)(9), Mar. 23, 2018, 132 Stat. 1182, amended part I heading generally, reenacting heading without change.
About This Section
26 U.S.C. § 6216 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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