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§ 301.6031(a)-1 Return of partnership income.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

For provisions relating to the requirement of returns of partnership income, see § 1.6031(a)-1 of this chapter.

[T.D. 8841, 64 FR 61502, Nov. 12, 1999]

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration
26 C.F.R. Part 301 — Procedure And Administration

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