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SECTION 9. ACCESS PERIOD

Internal Revenue Bulletin 2012-10 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 A Schedule K–1, or amended Schedule K–1, furnished on a website must be retained on the website for twelve months following the end of the partnership’s tax year to which the Schedule K–1 relates, or six months after the date of issuance of the Schedule K–1, (or amended Schedule K–1), whichever is later.

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▸Contents — Internal Revenue Bulletin 2012-10
Internal Revenue Bulletin 2012-10

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