[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: 26CFR301.6231(c)-6]

[Page 197]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6231(c)-6  Indirect method of proof of income.

    (a) In general. The treatment of items as partnership items with 
respect to a partner whose taxable income is determined by use of an 
indirect method of proof of income will interfere with the effective and 
efficient enforcement of the internal revenue laws. Accordingly, 
partnership items of such a partner arising in any partnership taxable 
year ending on or before the last day of the taxable year of the partner 
for which a deficiency notice based upon an indirect method of proof of 
income is mailed to the partner shall be treated as nonpartnership items 
as of the date on which that deficiency notice is mailed to the partner.
    (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. 301.6231(c)-6T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50561, Oct. 4, 2001]