1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6031(a)-1
26 CFR § 301.6031(a)-1
Return of partnership income
June 25, 2020
CFR

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]

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§ 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts
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§ 301.6032-1 Returns of banks with respect to common trust funds

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