# Return of Partnership Income
> **IRS** · Final and temporary regulations. · Published 2003-11-10 · Effective 2003-11-05 · 68 FR 63733
## Document
- **Document number:** 03-28190
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 63733
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-11-10
- **Effective date:** 2003-11-05
- **Treasury docket:** TD 9094
## Abstract

This document contains final and temporary 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 text of these temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/11/10/03-28190/return-of-partnership-income)
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