26 CFR 301.6226(b)-1

§ 301.6226(b)-1 5-percent group.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6226(b)-1, § 301.6226(b)-1 5-percent group, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114304
Permanent ID: ys:prov:114304@1
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Full text

(a) In general. All members of a 5-percent group shall join in filing any petition for judicial review. The designation of a partner as a representative of a notice group does not authorize that partner to file a petition for a readjustment of partnership items on behalf of the notice group. (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 § 301.6226(b)-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.