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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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information returns |
§ 301.6031-1 - Return of partnership income.
Latest version.
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For provisions relating to the requirement of returns of partnership income, see § 1.6031-1 of this chapter (Income Tax Regulations).