### Question
Can you define what partnership item means?


### Answer
**Partnership item** is defined as the following in *26 U.S.C. § 300*:

> any item described in Code Section 6231(a)(3)

#### Citation:
  - *26 U.S.C. § 300*
  - Heading: **TITLE XXIX.-LARGE PARTNERSHIP ACTIONS&nbsp;1**

