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

eCFR as of 2026-10-19 · Interprets § 6031(a)

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]