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INCOME TAX

Internal Revenue Bulletin 1999-48 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8841, page 593. Final regulations under section 6031 of the Code relate to the filing of partnership tax returns.

T.D. 8843, page 590. Final regulations under section 6011(e) of the Code generally require partnerships with more than 100 partners to file their partnership tax returns on magnetic media for tax years ending on or after December 31, 2000. However, electing large partnerships and partnerships using foreign addresses on their series 1065 forms are not required to file their returns on magnetic media for tax years ending before January 1, 2001.

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1999-48
Internal Revenue Bulletin 1999-48

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