[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: 26CFR301.6226(a)-1]

[Page 177]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6226(a)-1  Principal place of business of partnership.

    (a) In general. The principal place of a partnership's business for 
purposes of determining the appropriate district court in which a 
petition for a readjustment of partnership items may be filed is its 
principal place of business as of the date the petition is filed.
    (b) Example. The provisions of paragraph (a) of this section may be 
illustrated by the following example:

    Example. The principal place of Partnership A's business on the day 
that the notice of the final partnership administrative adjustment was 
mailed to A's tax matters partner was Cincinnati, Ohio. However, by the 
day on which a petition seeking judicial review of that adjustment was 
filed, A had moved its principal place of business to Louisville, 
Kentucky. For purposes of section 6226(a)(2), A's principal place of 
business is Louisville.

    (c) 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. 301.6226(a)-1T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50553, Oct. 4, 2001]