26 CFR · Internal Revenue
§ 301.6231(c)-6 — Indirect method of proof of income.
26 CFR § 301.6231(c)-6
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.6231(c)-6 (Indirect method of proof of income.) 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. § 301.6231(c)-6 (2026).
Text
§ 301.6231(c)-6 Indirect method of proof of income.
(a)In general. The treatment of items as partnership items with respect to a partner whose taxable income is determined by use of an indirect method of proof of income will interfere with the effective and efficient enforcement of the internal revenue laws. Accordingly, partnership items of such a partner arising in any partnership taxable year ending on or before the last day of the taxable year of the partner for which a deficiency notice based upon an indirect method of proof of income is mailed to the partner shall be treated as nonpartnership items as of the date on which that deficiency notice is mailed to the partner.
(b)Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001
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Related
§ 301.6231
26 C.F.R. § 301.6231
Nearby Sections
11
§ 301.6231(c)-2
Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.§ 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 purposes of sections 6223(b) and 6231(a)(11).§ 301.6231(e)-1
Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.§ 301.6231(e)-2
Judicial decision not a bar to certain adjustments.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.6231(c)-6, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.6231(c)-6.