### Question
How does the law define partnership adjustment?


### Answer
Under *26 U.S.C. § 6241*, **partnership adjustment** is defined as:

> any adjustment in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner's distributive share thereof

#### Citation:
  - *26 U.S.C. § 6241*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Treatment of Partnerships > PART 2&#160;1&#160;-DEFINITIONS AND SPECIAL RULES**

