PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 6'
provided in regulations) not to have paragraph (1) apply to the partnership. "(3) P A R T N E R ' S RIGHTS PRESERVED.—Nothing in paragraph (1)
shall be construed to t a k e away from any person any right g r a n t e d to such person by the foregoing sections of this subchapter." (b) CLERICAL AMENDMENT. — The t a b l e of subchapter s for chapter
63 is amended by adding a t the end thereof the following: "SUBCHAPTER C. Tax treatment of partnership items." (c) T E C H N I C A L AND CONFORMING AMENDMENTS. —
(1) Section 702 (relating to income and credits of part n e r) is 26 USC 702. amended by inserting a t the e n d thereof the following n e w subsection: "(d) CROSS R E F E R E N C E. —
"For rules relating to procedures for determining the tax treatment of partnership items see subchapter C of chapter 63 (section 6221 and following)." (2) Subsection (h) of section 6213 (relating to certain cross 26 USC 6213. references with respect to restrictions on assessment) is amended by inserting a t the e n d thereof the following n e w paragraph: "(4) For provision that this subchapter shall not apply in the case of computational adjustments attributable to partnership items, see section 6230(a)." (3) Section 6216 (relating to certain cross references with 26 USC 6216. respect to assessments) is amended by inserting a t the end thereof the following new paragraph: "(4) For procedures relating to partnership items, see subchapter C." (4) Section 6422 (relating to certain cross references with 26 USC 6422. respect to credits and refunds) is amended by inserting a t the end thereof the following new paragraph: "(15) For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230." (5) Subsection (o) of section 6501 (relating to limitations on 26 USC 6501. assessment and collection) is amended to read as follows: "(o) SPECIAL RULES FOR PARTNERSHIP I T E M S. — For e x t e n s i o n
of
period in the case of partnership items (as defined in section 6231(a)(3)), see section 6229." (6) Section 6504 (relating to certain cross references with 26 USC 6504. respect to limitations on assessments) is amended by inserting a t the end thereof the following new paragraph: "(12) Assessments of tax attributable to partnership items, see section 6229." (7) Subsection (g) of section 6511 (relating to limitations on 26 USC 6511. credit or refund) is amended to read as follows: "(g) SPECIAL RULE FOR CLAIMS W I T H RESPECT TO PARTNERSHIP
ITEMS.—In the case of any tax imposed by subtitle A with respect to any person which is a t t r i b u t a b l e to any partnership item (as defined in section 6231(a)(3)), the provisions of section 6227 and subsections Ante, pp. 663, 655.
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