§ 1.6031(a)-1T - Return of partnership income (temporary).

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through (d) [Reserved]. For further guidance, see § 1.6031(a)-1(a) through (d).

[Reserved]. For further guidance, see § 1.6031(a)-1(e)(1).

Time for filing. The return of a partnership must be filed on or before the date prescribed by section 6072(b).

Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6031(a)-1 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.

Expiration date. The applicability of this section will expire on or before July 17, 2020.