26 CFR 301.6031(a)-1

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6031(a)-1, § 301.6031(a)-1 Return of partnership income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114148
Permanent ID: ys:prov:114148@1
SHA-256: 29fcc022e2967c0c4f29f13568a960eab8f47d28fcf0cff235cba91b8618416a

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Full text

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

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.