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


### Answer
**Partnership adjustment** is defined as the following in *26 U.S.C. § 6242*:

> any adjustment in the amount of any partnership item of an electing large partnership

#### Citation:
  - *26 U.S.C. § 6242*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter D-Treatment of Electing Large Partnerships > PART I-TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS**

