26 U.S.C. § 6228
Judicial review where administrative adjustment request is not allowed in full
This provision is no longer in force
[This section was repealed. OLRC note: “Pub. L. 114–74, title XI, § 1101(a), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed.”]