### Question
Can you define what partnership item means?


### Answer
**Partnership item** is defined as the following in *26 U.S.C. § 310*:

> 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**

