Part II. Partnership Level Adjustments

Subpart A. Adjustments By Secretary

• 26 U.S.C. § 6245 Secretarial Authority
• 26 U.S.C. § 6246 Restrictions On Partnership Adjustments
• 26 U.S.C. § 6247 Judicial Review of Partnership Adjustment
• 26 U.S.C. § 6248 Period of Limitations For Making Adjustments

Subpart B. Claims For Adjustments By Partnership

• 26 U.S.C. § 6251 Administrative Adjustment Requests
• 26 U.S.C. § 6252 Judicial Review Where Administrative Adjustment Request Is Not Allowed In Full