Treasury Regulations · 26 CFR
§ 301.6222(b)-1. Notification to the Internal Revenue Service when partnership items are treated inconsistently.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6222(b)
Cite as 26 CFR § 301.6222(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 4, 2001 by T.D. 8965
- Issued under
- 26 U.S.C. § 6222(b)
- Length
- 79 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 3
¶(a) In general. The statement identifying an inconsistency described in section 6222(b)(1)(B) shall be filed by filing the form prescribed for that purpose in accordance with the instructions accompanying that form.
¶(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 § 301.6222(b)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50546, Oct. 4, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 3 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8965 (66 FR 50546)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6221(b)-1 Election out for certain partnerships with 100 or fewer partners.
- § 301.6222-1 Partner's return must be consistent with partnership return.
- § 301.6222(a)-1 Consistent treatment of partnership items.
- § 301.6222(a)-2 Application of consistent reporting and notification rules to indirect partners.
- § 301.6222(b)-1 Notification to the Internal Revenue Service when partnership items are treated inconsistently.
- § 301.6222(b)-2 Effect of notification of inconsistent treatment.
- § 301.6222(b)-3 Partner receiving incorrect schedule.
- § 301.6223-1 Partnership representative.
- § 301.6223-2 Binding effect of actions of the partnership and partnership representative.