Treasury Regulations · 26 CFR
§ 301.6226(b)-1. 5-percent group.
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. § 6226(b)
Cite as 26 CFR § 301.6226(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. § 6226(b)
- Length
- 98 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) In general. All members of a 5-percent group shall join in filing any petition for judicial review. The designation of a partner as a representative of a notice group does not authorize that partner to file a petition for a readjustment of partnership items on behalf of the notice group.
¶(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 § 301.6226(b)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50553, Oct. 4, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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 50553)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6226-1 Election for an alternative to the payment of the imputed underpayment.
- § 301.6226-2 Statements furnished to partners and filed with the IRS.
- § 301.6226-3 Adjustments taken into account by partners.
- § 301.6226(a)-1 Principal place of business of partnership.
- § 301.6226(b)-1 5-percent group.
- § 301.6226(e)-1 Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.
- § 301.6226(f)-1 Scope of judicial review.
- § 301.6227-1 Administrative adjustment request by partnership.
- § 301.6227-2 Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.