# Prop. Treas. Reg. § 301.6031-1: 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. 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.