### Question
How is the "administrative adjustment request" defined?


### Answer
The term **administrative adjustment request** is defined in *26 U.S.C. § 300* as follows -

> 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&nbsp;1**

