other · IRS · Rule · Published 1999-11-12 · 64 FR 61498
Document
Document number
99-29084
Federal Register citation
64 FR 61498
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-11-12
Treasury docket
TD 8841
Abstract
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).