§6222. Partner’s return must be consistent with partnership return — Inbound Citations

Citations to §6222(a)

• 26 U.S.C. § 6232(d)(1)(B)

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  (B) If a partnership is a partner in another partnership, any adjustment on account of such partnership’s failure to comply with the requirements of section 6222(a) with respect to its interest in such other partnership shall be treated as an adjustment referred to in subparagraph (A), except that paragraph (2) of section 6213(b) shall not apply to such adjustment.