# Return of Partnership Income
> **IRS** · Final regulations and removal of temporary regulations. · Published 2005-02-11 · 70 FR 7176
## Document
- **Document number:** 05-2725
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 7176
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-02-11
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/02/11/05-2725/return-of-partnership-income)
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