Treasury Regulations · 26 CFR
§ 301.6229(e)-1. Information with respect to unidentified partner.
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).
Cite as 26 CFR § 301.6229(e)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 4, 2001 by T.D. 8965
- Length
- 85 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. A partner who is not properly identified on the partnership return (including an indirect partner) remains an unidentified partner for purposes of section 6229(e) until identifying information is furnished as provided in § 301.6223(c)-1.
¶(b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see § 301.6229(e)-1T contained in 26 CFR part 1, revised April 1, 2001.
[T.D. 8965, 66 FR 50555, Oct. 4, 2001]
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. 8965 (66 FR 50555)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6227(d)-1 Administrative adjustment request filed on behalf of a partner.
- § 301.6229(b)-1 Extension by agreement.
- § 301.6229(b)-2 Special rule with respect to debtors in title 11 cases.
- § 301.6229(c)(2)-1 Substantial omission of income.
- § 301.6229(e)-1 Information with respect to unidentified partner.
- § 301.6229(f)-1 Special rule for partial settlement agreements.
- § 301.6230(b)-1 Request that correction not be made.
- § 301.6230(c)-1 Claim arising out of erroneous computation, etc.
- § 301.6230(e)-1 Tax matters partner required to furnish names.