26 C.F.R. § 301.6226(a)-1 Principal place of business of partnership.
Title 26 - Internal Revenue
(a) In general. The principal place of a partnership's business for purposes of determining the appropriate district court in which a petition for a readjustment of partnership items may be filed is its principal place of business as of the date the petition is filed. (b) Example. The provisions of paragraph (a) of this section may be illustrated by the following example: Example. The principal place of Partnership A's business on the day that the notice of the final partnership administrative adjustment was mailed to A's tax matters partner was Cincinnati, Ohio. However, by the day on which a petition seeking judicial review of that adjustment was filed, A had moved its principal place of business to Louisville, Kentucky. For purposes of section 6226(a)(2), A's principal place of business is Louisville. (c) 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(a)–1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50553, Oct. 4, 2001]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Assessment
In General
§ 301.6226(a)-1 Principal place of business of partnership.
