Prop. Treas. Reg. § 301.6011-3 Required use of electronic form for partnership returns.

Par. 10. Section 301.6011-3 is amended by adding sentences to the ends of paragraphs (d)(4) and (f) to read as follows:

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(d) * * *

(4) * * * For purposes of this section, a form or schedule required to be included with or attached to a partnership return does not include an information return, such as Form 8996, that is required to be filed by attachment to a partnership return.

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(f) * * * The revisions to this section applicable to Forms 8996 apply to partnership returns required to be filed after [date of publication of final regulations in the Federal Register ].