### Question
How is the term administrative adjustment request defined?


### Answer
The term **administrative adjustment request** is defined in *26 U.S.C. § 240* as the following:

> a request for an administrative adjustment of partnership items filed by the tax matters partner on behalf of the partnership under Code Section 6227(b)

#### Citation:
  - *26 U.S.C. § 240*
  - Heading: **TITLE XXIV.-PARTNERSHIP ACTIONS**

