# Return of Partnership Income
> **IRS** · Correction to final and temporary regulations. · Published 2003-12-09 · Effective 2003-11-05 · 68 FR 68511
## Document
- **Document number:** 03-30524
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 68511
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-12-09
- **Effective date:** 2003-11-05
- **Treasury docket:** TD 9094
## Abstract

This document contains final and temporary regulations that were published in the Federal Register on November 10, 2003 (68 FR 63733), that authorize the Commissioner to provide exceptions to the requirements of section 6301(a) of the Internal Revenue Code for certain partnerships by guidance published in the Internal Revenue Bulletin.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/09/03-30524/return-of-partnership-income)
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