### Question
How is the "designated partner" defined?


### Answer
The term **designated partner** is defined in *26 U.S.C. § 300* as follows -

> the partner or person designated by the large partnership or selected by the Commissioner pursuant to Code Section 6255(b)(1)

#### Citation:
  - *26 U.S.C. § 300*
  - Heading: **TITLE XXIX.-LARGE PARTNERSHIP ACTIONS&nbsp;**

