§6235. Period of limitations on making adjustments — Inbound Citations
26 U.S.C. § 6235
Cited by 1 provision in release 119-102.
Citations to 26 U.S.C. § 6235 as a whole
-
(1) Any notice of a proposed partnership adjustment shall not be mailed later than the date determined under section 6235 (determined without regard to paragraphs (2) and (3) of subsection (a) thereof).