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26 U.S.C. § 6227

Administrative adjustment request by partnership

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6227, Administrative adjustment request by partnership, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464091
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A partnership may file a request for an administrative adjustment in the amount of one or more partnership-related items for any partnership taxable year. Any such adjustment under subsection (a) shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is filed— A partnership may not file such a request more than 3 years after the later of— The Secretary shall issue regulations or other guidance which provide for the proper coordination of this section and section 905(c).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.