Treasury Regulations (26 C.F.R.)
26 CFR § 301.6230(c)-1
Claim arising out of erroneous computation, etc.
Official textecfr.govlast amended
# (a) In general.
A claim for refund under section 6230(c) shall state the grounds for the claim and shall be filed with the service center where the partner's return is filed.
# (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 § 301.6230(c)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50556, Oct. 4, 2001]
Source: view the official text
In this part (40 sections)
- 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…
- 301.6227(d)-1 · Administrative adjustment request filed on behalf of a…
- 301.6229(b)-1 · Extension by agreement.
- 301.6229(b)-2 · Special rule with respect to debtors in title 11 cases.
- 301.6229(c)(2)-1 · Substantial omission of income.
- 301.6229(e)-1 · Information with respect to unidentified partner.
- 301.6229(f)-1 · Special rule for partial settlement agreements.
- 301.6230(b)-1 · Request that correction not be made.
- 301.6230(c)-1 · Claim arising out of erroneous computation, etc.
- 301.6230(e)-1 · Tax matters partner required to furnish names.
- 301.6231-1 · Notice of proceedings and adjustments.
- 301.6231(a)(1)-1 · Exception for small partnerships.
- 301.6231(a)(2)-1 · Persons whose tax liability is determined indirectly…
- 301.6231(a)(3)-1 · Partnership items.
- 301.6231(a)(5)-1 · Definition of affected item.
- 301.6231(a)(6)-1 · Computational adjustments.
- 301.6231(a)(7)-1 · Designation or selection of tax matters partner.
- 301.6231(a)(7)-2 · Designation or selection of tax matters partner for…
- 301.6231(a)(12)-1 · Special rules relating to spouses.
- 301.6231(c)-1 · Special rules for certain applications for tentative…
- 301.6231(c)-2 · Special rules for certain refund claims based on…
- 301.6231(c)-3 · Limitation on applicability of §§ 301.6231(c)-4 through…
- 301.6231(c)-4 · Termination and jeopardy assessment.
- 301.6231(c)-5 · Criminal investigations.
- 301.6231(c)-6 · Indirect method of proof of income.
- 301.6231(c)-7 · Bankruptcy and receivership.
- 301.6231(c)-8 · Prompt assessment.
- 301.6231(d)-1 · Time for determining profits interest of partners for…