<section id="cyjd-0000001"><section id="cyjd-0000006"><p>For provisions relating to the requirement of returns of partnership income, see section <a href="/research/federal/cfr26/1.6031a-1" resolve="/lr/resolve/16031a-1/cxqt" id="cyjd-0000003" title="1.6031(a)-1">1.6031(a)-1</a> of this chapter.</p> </section><p>[Added by <a href="/lr/resolve/td-8841/cyt2" id="cyjd-0000004" title="t.d. 8841">T.D. 8841</a>, 64 FR 61498-61502, Nov. 12, 1999.]</p> </section>

<p>Sec. 301.6031(a)-1  Return of partnership income.</p>

Sec. 301.6031(a)-1 Return of partnership income.

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqh2"><b>section 6031</b></a></p> </div>