§ 6031.
(b)
Copies to partners
Each partnership required to file a return under subsection (a) for any partnership taxable year shall (on or before the day on which the return for such taxable year was required to be filed) furnish to each person who is a partner or who holds an interest in such partnership as a nominee for another person at any time during such taxable year a copy of such information required to be shown on such return as may be required by regulations. 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—
(1)
in the case of a partnership which has elected the application of section 6221(b) for the taxable year,
(2)
as provided in the procedures under section 6225(c),
(3)
with respect to statements under section 6226, or
(4)
as otherwise provided by the Secretary.
(c)
Nominee reporting
Any person who holds an interest in a partnership as a nominee for another person—
(1)
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
(2)
shall furnish in the manner prescribed by the Secretary such other person the information provided by such partnership under subsection (b).
([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. 115–141, div. U, title II, § 206(a)], Mar. 23, 2018, [132 Stat. 1178].)