### Question
Can you define what administrative adjustment request means?


### Answer
**Administrative adjustment request** is defined as the following in *26 U.S.C. § 300*:

> a request for an administrative adjustment of partnership items filed by the large partnership under Code section 6251(a)

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

