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Title 26

Displaying title 26, up to date as of 10/07/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter F —Procedure and Administration
  4. Part 301 —Procedure and Administration
  5. Assessment
  6. In General   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter FProcedure and Administration300 – 499
Part 301Procedure and Administration301.269B-1 – 301.9100-22
Assessment301.6201-1 – 301.6241-7
In General301.6201-1 – 301.6241-7
§ 301.6201-1Assessment authority.
§ 301.6203-1Method of assessment.
§ 301.6204-1Supplemental assessments.
§ 301.6205-1Special rules applicable to certain employment taxes.
§ 301.6211-1Deficiency defined.
§ 301.6212-1Notice of deficiency.
§ 301.6212-2Definition of last known address.
§ 301.6213-1Restrictions applicable to deficiencies; petition to Tax Court.
§ 301.6213-2Omission of correct vehicle identification number.
§ 301.6215-1Assessment of deficiency found by Tax Court.
§ 301.6221-1Tax treatment determined at partnership level.
§ 301.6221(a)-1Determination at partnership level.
§ 301.6221(b)-1Election out for certain partnerships with 100 or fewer partners.
§ 301.6222-1Partner's return must be consistent with partnership return.
§ 301.6222(a)-1Consistent treatment of partnership items.
§ 301.6222(a)-2Application of consistent reporting and notification rules to indirect partners.
§ 301.6222(b)-1Notification to the Internal Revenue Service when partnership items are treated inconsistently.
§ 301.6222(b)-2Effect of notification of inconsistent treatment.
§ 301.6222(b)-3Partner receiving incorrect schedule.
§ 301.6223-1Partnership representative.
§ 301.6223-2Binding effect of actions of the partnership and partnership representative.
§ 301.6223(a)-1Notice sent to tax matters partner.
§ 301.6223(a)-2Withdrawal of notice of the beginning of an administrative proceeding.
§ 301.6223(b)-1Notice group.
§ 301.6223(c)-1Additional information regarding partners furnished to the Internal Revenue Service.
§ 301.6223(e)-1Effect of Internal Revenue Service's failure to provide notice.
§ 301.6223(e)-2Elections if Internal Revenue Service fails to provide timely notice.
§ 301.6223(f)-1Duplicate copy of final partnership administrative adjustment.
§ 301.6223(g)-1Responsibilities of the tax matters partner.
§ 301.6223(h)-1Responsibilities of pass-thru partner.
§ 301.6224(a)-1Participation in administrative proceedings.
§ 301.6224(b)-1Partner may waive rights.
§ 301.6224(c)-1Tax matters partner may bind nonnotice partners.
§ 301.6224(c)-2Pass-thru partner binds indirect partners.
§ 301.6224(c)-3Consistent settlements.
§ 301.6225-1Partnership adjustment by the Internal Revenue Service.
§ 301.6225-2Modification of imputed underpayment.
§ 301.6225-3Treatment of partnership adjustments that do not result in an imputed underpayment.
§ 301.6226-1Election for an alternative to the payment of the imputed underpayment.
§ 301.6226-2Statements furnished to partners and filed with the IRS.
§ 301.6226-3Adjustments taken into account by partners.
§ 301.6226(a)-1Principal place of business of partnership.
§ 301.6226(b)-15-percent group.
§ 301.6226(e)-1Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
§ 301.6226(f)-1Scope of judicial review.
§ 301.6227-1Administrative adjustment request by partnership.
§ 301.6227-2Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.
§ 301.6227-3Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.
§ 301.6227(c)-1Administrative adjustment request by the tax matters partner on behalf of the partnership.
§ 301.6227(d)-1Administrative adjustment request filed on behalf of a partner.
§ 301.6229(b)-1Extension by agreement.
§ 301.6229(b)-2Special rule with respect to debtors in title 11 cases.
§ 301.6229(c)(2)-1Substantial omission of income.
§ 301.6229(e)-1Information with respect to unidentified partner.
§ 301.6229(f)-1Special rule for partial settlement agreements.
§ 301.6230(b)-1Request that correction not be made.
§ 301.6230(c)-1Claim arising out of erroneous computation, etc.
§ 301.6230(e)-1Tax matters partner required to furnish names.
§ 301.6231-1Notice of proceedings and adjustments.
§ 301.6231(a)(1)-1Exception for small partnerships.
§ 301.6231(a)(2)-1Persons whose tax liability is determined indirectly by partnership items.
§ 301.6231(a)(3)-1Partnership items.
§ 301.6231(a)(5)-1Definition of affected item.
§ 301.6231(a)(6)-1Computational adjustments.
§ 301.6231(a)(7)-1Designation or selection of tax matters partner.
§ 301.6231(a)(7)-2Designation or selection of tax matters partner for a limited liability company (LLC).
§ 301.6231(a)(12)-1Special rules relating to spouses.
§ 301.6231(c)-1Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.
§ 301.6231(c)-2Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.
§ 301.6231(c)-3Limitation on applicability of §§ 301.6231(c)-4 through 301.6231(c)-8.
§ 301.6231(c)-4Termination and jeopardy assessment.
§ 301.6231(c)-5Criminal investigations.
§ 301.6231(c)-6Indirect method of proof of income.
§ 301.6231(c)-7Bankruptcy and receivership.
§ 301.6231(c)-8Prompt assessment.
§ 301.6231(d)-1Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).
§ 301.6231(e)-1Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.
§ 301.6231(e)-2Judicial decision not a bar to certain adjustments.
§ 301.6231(f)-1Disallowance of losses and credits in certain cases.
§ 301.6232-1Assessment, collection, and payment of imputed underpayment.
§ 301.6233-1Extension to entities filing partnership returns.
§ 301.6233(a)-1Interest and penalties determined from reviewed year.
§ 301.6233(b)-1Interest and penalties with respect to the adjustment year return.
§ 301.6234-1Judicial review of partnership adjustment.
§ 301.6235-1Period of limitations on making adjustments.
§ 301.6241-1Definitions.
§ 301.6241-2Bankruptcy of the partnership.
§ 301.6241-3Treatment where a partnership ceases to exist.
§ 301.6241-4Payments nondeductible.
§ 301.6241-5Extension to entities filing partnership returns.
§ 301.6241-6Coordination with other chapters of the Internal Revenue Code.
§ 301.6241-7Treatment of special enforcement matters.
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