§6232. Assessment, collection, and payment — Inbound Citations
26 U.S.C. § 6232
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 6232 as a whole
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(1) if such adjustments result in an imputed underpayment, the partnership shall pay an amount equal to such imputed underpayment in the adjustment year as provided in section 6232, and
Citations to §6232(b)
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(A) The running of any period of limitations provided in this subchapter on making a partnership adjustment (or provided by section 6501 or 6502 on the assessment or collection of any imputed underpayment determined under this subchapter) shall, in a case under title 11 of the United States Code, be suspended during the period during which the Secretary is prohibited by reason of such case from making the adjustment (or assessment or collection) and—(i) for adjustment or assessment, 60 days thereafter, and(ii) for collection, 6 months thereafter.A rule similar to the rule of section 6213(f)(2) shall apply for purposes of section 6232(b).