Prop. Treas. Reg. § 301.6031-1 Return of partnership income.

Proposed 1998-10-23 · REG-102023-98 · 63 FR 56878 · Interprets § 6031

Par. 6. Section 301.6031-1 is revised to read as follows:

For provisions relating to the requirement of returns of partnership income, see Sec. 1.6031(a)-1 of this chapter. For provisions relating to magnetic media filing of partnership returns, see Sec. 301.6011-3.