Treasury Regulations (26 C.F.R.)
26 CFR § 301.6223(h)-1
Responsibilities of pass-thru partner.
# (a) In general.
The pass-thru partner shall, within 30 days of receiving notice or any other information regarding a partnership proceeding from the Internal Revenue Service, the tax matters partner, or another pass-thru partner, forward a copy of that notice or information to the person or persons holding an interest through the pass-thru partner in the profits or losses of the partnership for the partnership taxable year to which the notice or information relates. In the case of a pass-thru partner that is a partnership within the meaning of section 6231(a)(1), the tax matters partner of such partnership shall forward copies of the notice or information to the partners of such partnership.
# (b) Effective date.
This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6223(h)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50551, Oct. 4, 2001]
Source: view the official text
In this part (40 sections)
- 301.6215-1 · Assessment of deficiency found by Tax Court.
- 301.6221-1 · Tax treatment determined at partnership level.
- 301.6221(a)-1 · Determination at partnership level.
- 301.6221(b)-1 · Election out for certain partnerships with 100 or fewer…
- 301.6222-1 · Partner's return must be consistent with partnership…
- 301.6222(a)-1 · Consistent treatment of partnership items.
- 301.6222(a)-2 · Application of consistent reporting and notification…
- 301.6222(b)-1 · Notification to the Internal Revenue Service when…
- 301.6222(b)-2 · Effect of notification of inconsistent treatment.
- 301.6222(b)-3 · Partner receiving incorrect schedule.
- 301.6223-1 · Partnership representative.
- 301.6223-2 · Binding effect of actions of the partnership and…
- 301.6223(a)-1 · Notice sent to tax matters partner.
- 301.6223(a)-2 · Withdrawal of notice of the beginning of an…
- 301.6223(b)-1 · Notice group.
- 301.6223(c)-1 · Additional information regarding partners furnished to…
- 301.6223(e)-1 · Effect of Internal Revenue Service's failure to provide…
- 301.6223(e)-2 · Elections if Internal Revenue Service fails to provide…
- 301.6223(f)-1 · Duplicate copy of final partnership administrative…
- 301.6223(g)-1 · Responsibilities of the tax matters partner.
- 301.6223(h)-1 · Responsibilities of pass-thru partner.
- 301.6224(a)-1 · Participation in administrative proceedings.
- 301.6224(b)-1 · Partner may waive rights.
- 301.6224(c)-1 · Tax matters partner may bind nonnotice partners.
- 301.6224(c)-2 · Pass-thru partner binds indirect partners.
- 301.6224(c)-3 · Consistent settlements.
- 301.6225-1 · Partnership adjustment by the Internal Revenue Service.
- 301.6225-2 · Modification of imputed underpayment.
- 301.6225-3 · Treatment of partnership adjustments that do not result in…
- 301.6226-1 · Election for an alternative to the payment of the imputed…
- 301.6226-2 · Statements furnished to partners and filed with the IRS.
- 301.6226-3 · Adjustments taken into account by partners.
- 301.6226(a)-1 · Principal place of business of partnership.
- 301.6226(b)-1 · 5-percent group.
- 301.6226(e)-1 · Jurisdictional requirement for bringing an action in…
- 301.6226(f)-1 · Scope of judicial review.
- 301.6227-1 · Administrative adjustment request by partnership.
- 301.6227-2 · Determining and accounting for adjustments requested in an…
- 301.6227-3 · Adjustments requested in an administrative adjustment…
- 301.6227(c)-1 · Administrative adjustment request by the tax matters…