26 C.F.R. § 301.6031(a)-1 Return of partnership income.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6031(a)-1 Return of partnership income.