SECTION 3. AMENDED RETURN
Internal Revenue Bulletin 2021-49 · 2026-10-03 edition · updated 2026-10-04 · United States
OPTION PROVIDED TO ELIGIBLE BBA PARTNERSHIPS FOR TAXABLE YEARS ENDING AFTER MARCH 27, 2020
.01 Scope . The filing and furnishing option provided by section 3.02 of this
26 CFR 601.601. Rules and regulations. (Also Part I, §§ 6031, 6222, 6227.)
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