Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6031&num=0&edition=prelim
Timestamp: 2019-04-19 04:52:40+00:00

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(4) as otherwise provided by the Secretary.
(2) shall furnish in the manner prescribed by the Secretary such other person the information provided by such partnership under subsection (b).
Except as provided in paragraph (2), the preceding provisions of this section shall not apply to a foreign partnership.
(B) gross income which is effectively connected with the conduct of a trade or business within the United States.
In the case of any electing investment partnership (as defined in section 743(e)(6)),1 the information required under subsection (b) to be furnished to any partner to whom section 743(e)(2) applies shall include such information as is necessary to enable the partner to compute the amount of losses disallowed under section 743(e).
Section 743(e)(6), referred to in subsec. (f), was redesignated section 743(e)(5) by Pub. L. 115–97, title I, §13504(b)(2), Dec. 22, 2017, 131 Stat. 2142 .
2018-Subsec. (b). Pub. L. 115–141 substituted "Information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates, except-" for "Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates." and added pars. (1) to (4).
2015-Subsec. (b). Pub. L. 114–113 substituted "Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates." for "In the case of an electing large partnership (as defined in section 775), such information shall be furnished on or before the first March 15 following the close of such taxable year."
Pub. L. 114–74, §1101(e), (f)(1), which directed amendment of subsec. (b) by first inserting at end "Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates." and then by striking the last sentence, was not executed in view of the amendment by Pub. L. 114–113, which made identical amendments but in the reverse order, effective as if included in section 1101 of Pub. L. 114–74. See note above.
2004-Subsec. (f). Pub. L. 108–357 added subsec. (f).
1997-Subsec. (b). Pub. L. 105–34, §1223(a), inserted at end "In the case of an electing large partnership (as defined in section 775), such information shall be furnished on or before the first March 15 following the close of such taxable year."
Subsec. (e). Pub. L. 105–34, §1141(a), added subsec. (e).
1988-Subsec. (d). Pub. L. 100–647 added subsec. (d).
1986-Subsec. (b). Pub. L. 99–514, §1501(c)(16), substituted "was required to be filed" for "was filed" and "required to be shown on such return" for "shown on such return".
Pub. L. 99–514, §1811(b)(1)(A)(i), inserted "or who holds an interest in such partnership as a nominee for another person" after "who is a partner".
Subsec. (c). Pub. L. 99–514, §1811(b)(1)(A)(ii), added subsec. (c).
1982-Subsec. (a). Pub. L. 97–248, §403(b), designated existing provisions as subsec. (a) and added subsec. heading.
Subsec. (b). Pub. L. 97–248, §403(a), added subsec. (b).
Pub. L. 115–141, div. U, title II, §207, Mar. 23, 2018, 132 Stat. 1183 , provided that: "The amendments made by this title [amending this section and sections 6201, 6211, 6221, 6222, 6225 to 6227, 6231 to 6235, 6241, 6501, 6651, 6696, 6698, 6702, 6724, and 7485 of this title] shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114–74]."
Pub. L. 114–113, div. Q, title IV, §411(e), Dec. 18, 2015, 129 Stat. 3122 , provided that: "The amendments made by this section [amending this section and sections 6225, 6226, 6234, and 6235 of this title] shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114–74]."
Pub. L. 105–34, title XI, §1141(c), Aug. 5, 1997, 111 Stat. 981 , provided that: "The amendments made by this section [amending this section and section 6231 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 100–647, title V, §5074(b), Nov. 10, 1988, 102 Stat. 3682 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988."
Pub. L. 99–514, title XVIII, §1811(b)(1)(B), Oct. 22, 1986, 100 Stat. 2832 , provided that: "The amendments made by this subsection [amending this section and section 6050K of this title] shall apply to partnership taxable years beginning after the date of the enactment of this Act [Oct. 22, 1986]."
Pub. L. 97–248, title IV, §404, Sept. 3, 1982, 96 Stat. 669 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that: "Except as hereafter provided in regulations prescribed by the Secretary of the Treasury or his delegate, nothing in section 6031 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as excluding any partnership from the filing requirements of such section for any taxable year if the income tax liability under subtitle A of such Code of any United States person is determined in whole or in part by taking into account (directly or indirectly) partnership items of such partnership for such taxable year."

References: §13504
 §1101
 §1223
 §1141
 §1501
 §1811
 §1811
 §403
 §403
 §207
 §411
 §1141
 §5074
 §1811
 §404
 §2