introductory text [Reserved]. For further guidance, see § 1.6081-5(a) introductory text.
Partnerships, which are required under section 6072(b) to file returns on the fifteenth day of the third month following the close of the taxable year of the partnership, that keep their records and books of account outside the United States and Puerto Rico;
through (6) [Reserved]. For further guidance, see § 1.6081-5(a)(2) through (6).
through (e) [Reserved]. For further guidance, see § 1.6081-5(b) through (e).
This section applies to returns filed on or after July 20, 2017. Section 1.6081-5 (as contained in 26 CFR part 1, revised April 2017) applies to applications for an automatic extension of time to file returns before July 20, 2017.
The applicability of this section will expire on or before July 17, 2020.
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