26 C.F.R. § 301.6226(b)-1 5-percent group.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Assessment
In General
§ 301.6226(b)-1 5-percent group.
