[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6031(a)-1] [Page 23] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns Sec. 301.6031(a)-1 Return of partnership income. For provisions relating to the requirement of returns of partnership income, see Sec. 1.6031(a)-1 of this chapter. [T.D. 8841, 64 FR 61502, Nov. 12, 1999]