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Get Title XXIX, Large Partnership Actions, Rules 300-305, US Tax Court ...

Ms of large partnerships under Code section 6247 and actions for adjustment of partnership items of large partnerships under Code section 6252. Except as otherwise provided in this Title, the other Rules of Practice and Procedure of the Court, to the extent pertinent, are applicable to such large partnership actions. (b) Definitions: As used in the Rules in this Title (1) The term large partnership means an electing large partnership as defined in Code section 775. See Code sec. 6.

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