### Question
What is the definition of designated partner?


### Answer
The definition of **designated partner** is as follows in *26 U.S.C. § 300*:

> 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;1**

