# Section 6038-Returns Required With Respect to Controlled Foreign Partnerships
> **IRS** · Final regulation and removal of temporary regulation. · Published 2003-07-01 · Effective 2003-07-01 · 68 FR 39012
## Document
- **Document number:** 03-16600
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 39012
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-01
- **Effective date:** 2003-07-01
- **Treasury docket:** TD 9065
## Abstract

This document contains a final regulation relating to controlled foreign partnerships. This document requires that the United States partner must follow the filing requirements that are specified in the instructions for Form 8865.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/01/03-16600/section-6038-returns-required-with-respect-to-controlled-foreign-partnerships)
---
*AI Analytics · CC0 1.0*