Department of Treasury February 11, 2005 – Federal Register Recent Federal Regulation Documents

Return of Partnership Income
Document Number: 05-2725
Type: Rule
Date: 2005-02-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that authorize the Commissioner to provide exceptions to the requirements of section 6031(a) of the Internal Revenue Code for certain partnerships by guidance published in the Internal Revenue Bulletin. The regulations adopt the rules of the temporary regulations without any changes.