[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)-8]

[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)-8  Prompt assessment.

    (a) In general. The treatment of items as partnership items with 
respect to a partner on whose behalf a request for a prompt assessment 
of tax under section 6501(d) is filed 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 with or within any taxable year of the partner with respect 
to which a request for a prompt assessment of tax is filed shall be 
treated as nonpartnership items as of the date that the request is 
filed.

    (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)-8T contained in 26 CFR 
part 1, revised April 1, 2001.


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

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