26 CFR § 301.6222(b)-1

26 CFR · Internal Revenue

§ 301.6222(b)-1 — Notification to the Internal Revenue Service when partnership items are treated inconsistently.

TitleTitle 26: Internal Revenue PartPart 301: Procedure and Administration

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 301.6222(b)-1 (Notification to the Internal Revenue Service when partnership items are treated inconsistently.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 301.6222(b)-1 (2026).

Text

§ 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently.

(a)In general. The statement identifying an inconsistency described in section 6222(b)(1)(B) shall be filed by filing the form prescribed for that purpose in accordance with the instructions accompanying that form.

(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 § 301.6222(b)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50546, Oct. 4, 2001]

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§ 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently.

(a) In general. The statement identifying an inconsistency described in section 6222(b)(1)(B) shall be filed by filing the form prescribed for that purpose in accordance with the instructions accompanying that form.

(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 § 301.6222(b)-1T contained in 26 CFR part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50546, Oct. 4, 2001]