[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6222(b)-1]

[Page 164]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6222(b)-1  Notification to the Internal Revenue Service when 
partnership items are treated inconsistently.

    (a) In general. The statement identifying an inconsistency described 
in section 6222(b)(1)(B) shall be filed by filing the form prescribed 
for that purpose in accordance with the instructions accompanying that 
form.
    (b) Effective date. This section is applicable to partnership 
taxable years beginning on or after October 4, 2001. For years beginning 
prior to October 4, 2001, see Sec. 301.6222(b)-1T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50546, Oct. 4, 2001]