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Rev. Proc. 2021-49

SECTION 6. INFORMATION

Internal Revenue Bulletin 2021-49 · 2026-10-03 edition · updated 2026-10-04 · United States

REPORTING BY PARTNERSHIPS THAT ARE COVERED TAXPAYERS

A Covered Taxpayer that is a partnership must report to the IRS all partnership items described in section 4 of this revenue procedure that the Commissioner of Internal Revenue or the Commissioner’s delegate may require in forms, instructions, or other guidance.

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▸Contents — Internal Revenue Bulletin 2021-49
Internal Revenue Bulletin 2021-49

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