Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner’s return.

--Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner's return.

Single row deep groove ball bearings are particularly versatile, have low friction and are optimized for low noise and low vibration, which enables high rotational speeds. They accommodate radial and axial loads in both directions, are easy to mount, and require less maintenance than many other bearing types.

Partner's return must be consistent with partnership return or Secretary notified of inconsistency. A partner shall, on the partner's return, treat a partnership item in a manner which is consistent with the treatment of such partnership item on the partnership return. In the case of any partnership item, if-

Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner's return.

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These radial ball bearings are intended for general purpose applications that operate at high speeds with low loads. They have a single row of ball rollers for radial loads, but can support some axial movement. Looking for SKF, 6222, Radial Ball Bearing? Find it at Grainger.com®.

26 U.S.C. § 6222 (2022) Section Name §6222. Partner's return must be consistent with partnership return: Section Text (a) In general. A partner shall, on the partner's return, treat any partnership-related item in a manner which is consistent with the treatment of such item on the partnership return.

6222-c3 Deep groove ball bearings are versatile, self-retaining bearings with solid outer rings, inner rings and ball and cage assemblies These products are of simple design, durable in operation and easy to maintain; they are available in single and double row designs and in open and sealed variants

6222 SKF Single Row Ball Bearing; 110MM Bore; 200MM Outside Diameter; 38MM Outer Race Width; Open; ABEC 1 | ISO P0; No Filling Slot; No Snap Ring; C0-Medium Internal Clearance; Steel Cage