# Return of Partnership Income
> **IRS** · Final regulations. · Published 1999-11-12 · 64 FR 61498
## Document
- **Document number:** 99-29084
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 61498
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/11/12/99-29084/return-of-partnership-income)
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