Regulacje i polityka gospodarcza · 12.11.1999

Return of Partnership Income

This document contains final regulations revising the partnership filing requirement. These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997 (TRA). All partnerships required to file partnership returns, including certain foreign partnerships, are affected by these regulations. DATES: Effective Dates: These regulations are effective January 1, 2000, except that Sec. 1.6031(a)-1(b)(3) is effective January 1, 2001. Applicability Dates: For dates of applicability, see Secs. 1.6031(a)-1(f) and 1.6063-1(c)(2).