26 C.F.R. § 301.6031(a)-1
Return of partnership income.
Cite as 26 C.F.R. § 301.6031(a)-1 (2026)
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]
- Cross-references to the CFR
- 1.6031