---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch63/schC/ptII"
level: "part"
label: "Part II"
heading: "Partnership Adjustments"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch63-schC-ptII"
sections_count: 3
---

# Part II — Partnership Adjustments

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 63 — Assessment › Subchapter C — Treatment of Partnerships

## Sections

- [§6225. Partnership adjustment by Secretary](/usc/26/6225.md)
- [§6226. Alternative to payment of imputed underpayment by partnership](/usc/26/6226.md)
- [§6227. Administrative adjustment request by partnership](/usc/26/6227.md)