U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 301Subpart 0 - Information and Returns
View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]
§ 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, 64 FR 61502, Nov. 12, 1999]
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