### Question
How does ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN OVERSHELTERED RETURN&nbsp; define partnership item?


### Answer
Under *26 U.S.C. § 310*, **partnership item** is defined as:

> any item described in Code Section 6231(a)(3)

#### Citation:
  - *26 U.S.C. § 310*
  - Heading: **TITLE XXX.-ACTIONS FOR DECLARATORY JUDGMENT RELATING TO TREATMENT OF ITEMS OTHER THAN PARTNERSHIP ITEMS WITH RESPECT TO AN OVERSHELTERED RETURN&nbsp;**

