§6231. Notice of proceedings and adjustment — Inbound Citations
26 U.S.C. § 6231
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 6231 as a whole
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(7) Anything required to be filed or submitted under this subsection shall be submitted to the Secretary not later than the close of the 270-day period beginning on the date on which the notice of a proposed partnership adjustment is mailed under section 6231 unless such period is extended with the consent of the Secretary.
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(a) Within 90 days after the date on which a notice of a final partnership adjustment is mailed under section 6231 with respect to any partnership taxable year, the partnership may file a petition for a readjustment for such taxable year with—(1) the Tax Court,(2) the district court of the United States for the district in which the partnership’s principal place of business is located, or(3) the Court of Federal Claims.
Citations to §6231(a)(2)
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(3) in the case of any notice of a proposed partnership adjustment under section 6231(a)(2), the date that is 330 days (plus the number of days of any extension consented to by the Secretary under section 6225(c)(7)) after the date of such notice.