Treasury Regulations (26 C.F.R.)

26 CFR § 301.6031(a)-1 — (a)-1 Return of partnership income.

§ 301.6031(a)-1 Return of partnership income.

For provisions relating to the requirement of returns of partnership income, see § 1.6031(a)-1 of this chapter.

[T.D. 8841, 64 FR 61502, Nov. 12, 1999]

Last amended: 2026-04-13