partnership adjustment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6241 — for purposes of this subchapter (2 versions over time)
The term “partnership adjustment” means any adjustment to a partnership-related item.
26 U.S.C. § 6242 — for purposes of this section
The term “partnership adjustment” means any adjustment in the amount of any partnership item of an electing large partnership.