audited partnership
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “audited partnership” means, with respect to any partner described in subparagraph (A), the partnership in the chain of ownership originally electing the application of this section.
Source
- 2018–present26 U.S.C. § 6226Internal Revenue Code · Judicial review of final partnership administrative adjustments · in this section