---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch63/schC/ptIV"
level: "part"
label: "Part IV"
heading: "Definitions and Special Rules"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch63-schC-ptIV"
sections_count: 1
---

# Part IV — Definitions and Special Rules

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

## Sections

- [§6241. Definitions and special rules](/usc/26/6241.md)