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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6031(a)-1>. Interprets 26 U.S.C. § 6031.

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]