26 C.F.R. § 301.6031(a)-1. - § 301.6031(a)-1 Return of Partnership Income.

Current as of May 27, 2026
Section 301.6031(a)-1 - § 301.6031(a)-1 Return of Partnership Income.
Section 301.6021-1 - § 301.6021-1 Listing by District Directors of Taxable Objects Owned by Nonresidents of Internal Revenue Districts.Section 301.6032-1 - § 301.6032-1 Returns of Banks With Respect to Common Trust Funds.

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

For provisions relating to the requirement of returns of partnership income, see § 1.6031(a)-1 of this chapter.

T.D.8841,64FR61502,Nov.12,1999T.D. 8841, 64 FR 61502, Nov. 12, 1999

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