{"data":{"id":"us/26-cfr-301.6031-a-1","jurisdiction":"us","citation":"26 CFR 301.6031(a)-1","heading":"(a)-1 Return of partnership income.","body":"For provisions relating to the requirement of returns of partnership income, see § 1.6031(a)-1 of this chapter.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"29fcc022e2967c0c4f29f13568a960eab8f47d28fcf0cff235cba91b8618416a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6021-1","next":"us/26-cfr-301.6032-1"},"notice":"GroundRules: Original legal text. Not legal advice."}