26 CFR · Internal Revenue
§ 301.6223(h)-1 — Responsibilities of pass-thru partner.
26 CFR § 301.6223(h)-1
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.6223(h)-1 (Responsibilities of pass-thru partner.) 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. § 301.6223(h)-1 (2026).
Text
§ 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 applica
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Related
§ 301.6223
26 C.F.R. § 301.6223
Nearby Sections
11
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.6223(h)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.6223(h)-1.