[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]