26 CFR 301.6223(f)-1
§ 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6223(f)-1, § 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114289
- Permanent ID
ys:prov:114289@1- SHA-256
b26793ea982a129c7dec5a1b723510e66197840f6ed5514d625086937e18b0cc
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) In general. Section 6223(f) does not prohibit the Internal Revenue Service from issuing a duplicate copy of the notice of final partnership administrative adjustment (for example, in the event the original notice is lost).
(b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6223(f)-1T contained in 26 CFR part 1, revised April 1, 2001.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.