Treasury Regulations · 26 CFR
§ 301.6031(a)-1. Return of partnership income.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6031(a)
Cite as 26 CFR § 301.6031(a)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 12, 1999 by T.D. 8841
- Issued under
- 26 U.S.C. § 6031(a)
- Length
- 25 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8841 (64 FR 61502)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6018-1 Estate tax returns.
- § 301.6019-1 Gift tax returns.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- § 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
- § 301.6031(a)-1 Return of partnership income.
- § 301.6032-1 Returns of banks with respect to common trust funds.
- § 301.6033-1 Returns by exempt organizations.
- § 301.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
- § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.