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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6223

Partners bound by actions of partnership

Ch. 63 — ASSESSMENT
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 63
Statutory Text

26 U.S.C. § 6223 — Partners bound by actions of partnership

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter C - Treatment of Partnerships PART I - IN GENERAL Sec. 6223 - Partners bound by actions of partnership From the U.S. Government Publishing Office, www.gpo.gov

§6223. Partners bound by actions of partnership

(a) Designation of partnership representative Each partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) with a substantial presence in the United States as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any person as the partnership representative. (b) Binding effect A partnership and all partners of such partnership shall be bound— (1) by actions taken under this subchapter by the partnership, and (2) by any final decision in a proceeding brought under this subchapter with respect to the partnership.

(Added Pub. L. 114–74, title XI, §1101(c)(1), Nov. 2, 2015, 129 Stat. 627.)

Editorial Notes

Prior Provisions Prior sections 6223 and 6224 were repealed by Pub. L. 114–74, title XI, §1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017. Section 6223, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 649, related to notice to partners of proceedings. Section 6224, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 651; amended Pub. L. 107–147, title IV, §416(d)(1)(A), Mar. 9, 2002, 116 Stat. 55, related to partner participation in administrative proceedings, waiver of partner's rights, and settlement agreements.

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as a note under section 6221 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-9DB857
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 6223
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
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Content Hash
4f5d22cd28891365...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 6223 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6222 26 U.S.C. § 6225 →
Ch. 63 — ASSESSMENT
26 U.S.C. § 620126 U.S.C. § 620226 U.S.C. § 620326 U.S.C. § 620426 U.S.C. § 620526 U.S.C. § 620626 U.S.C. § 620726 U.S.C. § 621126 U.S.C. § 621226 U.S.C. § 621326 U.S.C. § 621426 U.S.C. § 621526 U.S.C. § 621626 U.S.C. § 622126 U.S.C. § 622226 U.S.C. § 622326 U.S.C. § 622526 U.S.C. § 622626 U.S.C. § 622726 U.S.C. § 623126 U.S.C. § 623226 U.S.C. § 623326 U.S.C. § 623426 U.S.C. § 623526 U.S.C. § 6241
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