Implements § 6031Open in workspace
Reg. § 301.6031(a)-1 Return of partnership income.
26 CFR § 301.6031(a)-1eCFR, current through 2026-07-14
For provisions relating to the requirement of returns of partnership income, see .
[T.D. 8841, 64 FR 61502, Nov. 12, 1999]