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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter K > PART IV

PART IV—SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS

How Current is This?
  • § 771. Application of subchapter to electing large partnerships
  • § 772. Simplified flow-through
  • § 773. Computations at partnership level
  • § 774. Other modifications
  • § 775. Electing large partnership defined
  • § 776. Special rules for partnerships holding oil and gas properties
  • § 777. Regulations
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