# Partnership Returns Required on Magnetic Media
> **IRS** · Final regulations. · Published 1999-11-12 · 64 FR 61502
## Document
- **Document number:** 99-29087
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 61502
- **CFR reference:** 26 CFR 301
- **Publication date:** 1999-11-12
- **Treasury docket:** TD 8843
## Abstract

This document contains final regulations relating to the requirements for filing partnership returns on magnetic media. These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997. These regulations affect partnerships with more than 100 partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/11/12/99-29087/partnership-returns-required-on-magnetic-media)
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