---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch63/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Treatment of Partnerships"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch63-schC"
sections_count: 12
---

# Subchapter C — Treatment of Partnerships

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 63 — Assessment

## Contents

- [Part I — In General](/usc/26/stF-ch63-schC-ptI.md)
- [Part II — Partnership Adjustments](/usc/26/stF-ch63-schC-ptII.md)
- [Part III — Procedure](/usc/26/stF-ch63-schC-ptIII.md)
- [Part IV — Definitions and Special Rules](/usc/26/stF-ch63-schC-ptIV.md)