Treasury Regulations · 26 CFR
§ 301.6223(h)-1. Responsibilities of pass-thru partner.
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. § 6223(h)
Cite as 26 CFR § 301.6223(h)-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. § 6223(h)
- Length
- 164 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(a) In general. The pass-thru partner shall, within 30 days of receiving notice or any other information regarding a partnership proceeding from the Internal Revenue Service, the tax matters partner, or another pass-thru partner, forward a copy of that notice or information to the person or persons holding an interest through the pass-thru partner in the profits or losses of the partnership for the partnership taxable year to which the notice or information relates. In the case of a pass-thru partner that is a partnership within the meaning of section 6231(a)(1), the tax matters partner of such partnership shall forward copies of the notice or information to the partners of such partnership.
¶(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 § 301.6223(h)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50551, Oct. 4, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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 50551)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6223(e)-1 Effect of Internal Revenue Service's failure to provide notice.
- § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice.
- § 301.6223(f)-1 Duplicate copy of final partnership administrative adjustment.
- § 301.6223(g)-1 Responsibilities of the tax matters partner.
- § 301.6223(h)-1 Responsibilities of pass-thru partner.
- § 301.6224(a)-1 Participation in administrative proceedings.
- § 301.6224(b)-1 Partner may waive rights.
- § 301.6224(c)-1 Tax matters partner may bind nonnotice partners.
- § 301.6224(c)-2 Pass-thru partner binds indirect partners.