### Question
How does Procedure and Administration define affected item?


### Answer
Under *26 U.S.C. § 6231*, **affected item** is defined as:

> any item to the extent such item is affected by a partnership item

#### Citation:
  - *26 U.S.C. § 6231*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Tax Treatment of Partnership Items**

