26 C.F.R. § 301.6231(c)-8. - § 301.6231(c)-8 Prompt Assessment.

Current as of May 27, 2026

Section 301.6231(c)-8 - § 301.6231(c)-8 Prompt Assessment.Section 301.6231(c)-8 - § 301.6231(c)-8 Prompt Assessment.

Section 301.6231(c)-7 - § 301.6231(c)-7 Bankruptcy and Receivership.Section 301.6231(d)-1 - § 301.6231(d)-1 Time for Determining Profits Interest of Partners for Purposes of Sections 6223(b) and 6231(a)(11).

§ 301.6231(c)-8 Prompt assessment.

(a) In general. The treatment of items as partnership items with respect to a partner on whose behalf a request for a prompt assessment of tax under section 6501(d) is filed will interfere with the effective and efficient enforcement of the internal revenue laws. Accordingly, partnership items of such a partner arising in any partnership taxable year ending with or within any taxable year of the partner with respect to which a request for a prompt assessment of tax is filed shall be treated as nonpartnership items as of the date that the request is filed.

(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 § 301.6231(c)-8T contained in 26 CFR part 1, revised April 1, 2001.

$T.D. 8965, 66 FR 50561, Oct. 4, 2001$

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