### Question
How does Tax Treatment of Partnership Items define nonpartnership item?


### Answer
Under *26 U.S.C. § 6231*, **nonpartnership item** is defined as:

> an item which is (or is treated as) not a partnership item

#### Citation:
  - *26 U.S.C. § 6231*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Tax Treatment of Partnership Items**

