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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Anytime taxable income is changed due to an adjustment, use IRN 886 to correct the taxable income. When decreasing taxable income, use IRN 886 with a minus (-) after the money amount.

Number

Definition

221

Partnership tax assessment amount

222

Partnership interest amount

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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