### Question
How is the term adjustment year defined?


### Answer
The term **adjustment year** is defined in *26 U.S.C. § 6225* as the following:

> the partnership taxable year in which—


(A) in the case of an adjustment pursuant to the decision of a court in a proceeding brought under section 6234, such decision becomes final,


(B) in the case of an administrative adjustment request under section 6227, such administrative adjustment request is made, or


(C) in any other case, notice of the final partnership adjustment is mailed under section 6231

#### Citation:
  - *26 U.S.C. § 6225*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Treatment of Partnerships > PART II-PARTNERSHIP ADJUSTMENTS**

