[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(e)-1]

[Page 199]
 
                       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(e)-1  Effect of a determination with respect to a 
nonpartnership item on the determination of a partnership item.

    (a) In general. The determination of an item after it has become a 
nonpartnership item with respect to a partner is not controlling in the 
determination of that item with respect to other partners. Thus, for 
example, the determination by a court in a separate proceeding relating 
to a partner that a certain partnership expenditure was deductible does 
not bind either the Internal Revenue Service or the other partners in a 
later partnership or other proceeding.
    (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(e)-1T contained in 26 CFR 
part 1, revised April 1, 2001.

[T.D. 8965, 66 FR 50562, Oct. 4, 2001]