### Question
How is the term electing large partnership defined?


### Answer
The term **electing large partnership** is defined in *26 U.S.C. § 6255* as the following:

> given to such term by section 775.

#### Citation:
  - *26 U.S.C. § 6255*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter D-Treatment of Electing Large Partnerships > PART III-DEFINITIONS AND SPECIAL RULES**

