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26 U.S. Code 6225 - Partnership adjustment by Secretary
The partnership shall pay an amount equal to such imputed underpayment in the adjustment year as provided in section 6232.
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Certificate of Amendment for Domestic Limited Partnership
A domestic limited partnership may amend its Certificate of Limited Partnership from time to time by filing a Certificate of Amendment.
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new irs rulings approve rescission transactions that change
by SI Banoff 2006 The FSA implies, howev- er, that a rescission of the formation of the partner- ship occurring in the same year of formation could be respected for tax purposes.
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