### Question
Can you define what adjusted year means?


### Answer
**Adjusted year** is defined as the following in *26 U.S.C. § 6242*:

> the partnership taxable year to which the item being adjusted relates

#### Citation:
  - *26 U.S.C. § 6242*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter D-Treatment of Electing Large Partnerships > PART I-TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS**

