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e-CFR Data is current as of November 19, 2009

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns

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

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]

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