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Part I. — 1986 Code.

SECTION 12. INTERNATIONAL ISSUES—CONTINUED

Internal Revenue Bulletin 2002-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Statute or Regulation Act Postponed 50. Secs. 6038, 6038B, and 6046A The filing of Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, for those taxpayers who do not have to file an income tax return. The form is due at the time that an income tax return would have been due had the taxpayer been required to file an income tax return.

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▸Contents — Internal Revenue Bulletin 2002-46
Internal Revenue Bulletin 2002-46

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