# Prop. Treas. Reg. § 1.6031(a)-1: Return of partnership income.

Proposed regulation, not in force. REG-102023-98, 63 FR 56878, published 1998-10-23 <https://www.federalregister.gov/documents/1998/10/23/98-28264/partnership-returns-required-on-magnetic-media>. Interprets 26 U.S.C. § 6031.

Par. 2. Section 1.6031(a)-1 as proposed to be added at 63 FR 3679 is amended by adding paragraph (e)(1)(iv) to read as follows:

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(e) * * *

(1) * * *

(iv) Returns filed on magnetic media. Notwithstanding the provisions of paragraphs (e)(1)(i) and (ii) of this section, the return of a partnership that is required to be filed on magnetic media under Sec. 301.6011-3 of this chapter must be filed at the Service Center indicated in relevant Internal Revenue Service revenue procedures, publications, forms, or instructions.

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