### Question
How does the law define adjusted year?


### Answer
Under *26 U.S.C. § 6242*, **adjusted year** is defined as:

> the partnership taxable year to which the item being adjusted relates

#### 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**

