26 CFR § 301.6223(f)-1

26 CFR · Internal Revenue

§ 301.6223(f)-1 — Duplicate copy of final partnership administrative adjustment.

eCFR · current through Aug 10, 2026

§ 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.

(a)In general. Section 6223(f) does not prohibit the Internal Revenue Service from issuing a duplicate copy of the notice of final partnership administrative adjustment (for example, in the event the original notice is lost).

(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(f)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50550, Oct. 4, 2001]

Free access — add to your briefcase to read the full text and ask questions with AI

§ 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.

(a) In general. Section 6223(f) does not prohibit the Internal Revenue Service from issuing a duplicate copy of the notice of final partnership administrative adjustment (for example, in the event the original notice is lost).

(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(f)-1T contained in 26 CFR part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50550, Oct. 4, 2001]

26 C.F.R. § 301.6223(f)-1 (Duplicate copy of final partnership administrative adjustment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.