26 C.F.R. § 301.6229(e)-1 Information with respect to unidentified partner.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Assessment
In General
§ 301.6229(e)-1 Information with respect to unidentified partner.
