eCFR.io
Daily eCFR

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

26 CFR 301.6031(a)-1

Citation26 CFR 301.6031(a)-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 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]