### Question
Can you define what designated partner means?


### Answer
**Designated partner** is defined as the following in *26 U.S.C. § 300*:

> the partner or person designated by the large partnership or selected by the Commissioner pursuant to Code section 6255(b)(1)

#### Citation:
  - *26 U.S.C. § 300*
  - Heading: **TITLE XXIX.-LARGE PARTNERSHIP ACTIONS**

