[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: 26CFR301.6223(f)-1] [Page 171-172] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Assessment Sec. 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment. (a) In general. Section 6223(f) does not prohibit the Internal Revenue Service from issuing a duplicate copy of the notice of final partnership administrative adjustment (for example, in the event the original notice is lost). (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, [[Page 172]] 2001, see Sec. 301.6223(f)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50550, Oct. 4, 2001]