GroundRules
26 CFR 301.6031(a)-1: (a)-1 Return of partnership income.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Information and Returns
For provisions relating to the requirement of returns of partnership income, see § 1.6031(a)-1 of this chapter.
Collected 2026-08-27T02:25:11Z. Source file · JSON