Source: https://www.law.cornell.edu/uscode/text/26/6031
Timestamp: 2017-03-24 00:12:25
Document Index: 415347310

Matched Legal Cases: ['§ 6031', '§ 6031', '§ 6031', '§\u202f6031', '§\u202f1906', '§\u202f403', '§\u202f1501', '§\u202f1811', '§\u202f5074', '§\u202f1141', '§\u202f1223', '§\u202f833', '§\u202f1101', '§\u202f411', '§\u202f411', '§\u202f1101', '§\u202f1101', '§\u202f1223', '§\u202f1141', '§\u202f1501', '§\u202f1811', '§\u202f1811', '§\u202f403', '§\u202f403', '§\u202f411', '§\u202f1141', '§\u202f5074', '§\u202f1811', '§\u202f404', '§\u202f2']

26 U.S. Code § 6031 - Return of partnership income | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part III › Subpart A › § 6031 26 U.S. Code § 6031 - Return of partnership income
§ 6031.
(c) Nominee reportingAny person who holds an interest in a partnership as a nominee for another person—
shall furnish to the partnership, in the manner prescribed by the Secretary, the name and address of such other person, and any other information for such taxable year as the Secretary may by form and regulation prescribe, and
shall furnish in the manner prescribed by the Secretary such other person the information provided by such partnership under subsection (b).
(2) Certain foreign partnerships required to file returnExcept as provided in regulations prescribed by the Secretary, this section shall apply to a foreign partnership for any taxable year if for such year, such partnership has—
gross income derived from sources within the United States, or
(Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title IV, § 403, Sept. 3, 1982, 96 Stat. 669; Pub. L. 99–514, title XV, § 1501(c)(16), title XVIII, § 1811(b)(1)(A), Oct. 22, 1986, 100 Stat. 2740, 2832; Pub. L. 100–647, title V, § 5074(a), Nov. 10, 1988, 102 Stat. 3682; Pub. L. 105–34, title XI, § 1141(a), title XII, § 1223(a), Aug. 5, 1997, 111 Stat. 980, 1019; Pub. L. 108–357, title VIII, § 833(b)(4)(B), Oct. 22, 2004, 118 Stat. 1590; Pub. L. 114–74, title XI, § 1101(e), (f)(1), Nov. 2, 2015, 129 Stat. 637; Pub. L. 114–113, div. Q, title IV, § 411(d), Dec. 18, 2015, 129 Stat. 3122.)
Pub. L. 114–113, div. Q, title IV, § 411(d), (e), Dec. 18, 2015, 129 Stat. 3122, provided that, effective as if included in section 1101 of Pub. L. 114–74, subsection (b) of this section is amended by striking the last sentence and inserting the following: “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.”
Pub. L. 114–74, title XI, § 1101(e), (f)(1), (g), Nov. 2, 2015, 129 Stat. 637, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, subsection (b) of this section is amended as follows:
(1) by adding at the end the following: “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
See 2015 Amendment notes below.
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.
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).
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. 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.”
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