Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 68-95

1968-1 C.B. 523

IRS Headnote

Each of the X, Y , and Z partnerships, having certain members common to all of them but having some differences in membership, is required to file a separate return under the Federal Unemployment Tax Act.

S.S.T. 67, C.B. 1937-1, 457, superseded.

Full Text

Rev. Rul. 68-95 /1/

The purpose of this Revenue Ruling is to update and restate, under the current statute and regulations, the position set forth in S.S.T. 67, C.B. 1937-1, 457.

The question is whether the X, Y , and Z partnerships, having certain members common to all of them but having some differences in membership, should make a joint return for the purpose of the tax imposed by section 3301 of the Federal Unemployment Tax Act, or whether each partnership should make a separate return.

Section 31.6011(a)-3(a) of the Employment Tax Regulations provides, in part, that every person shall make a return of tax under the Federal Unemployment Tax Act for each calendar year with respect to which he is an employer as defined in section 31.3306(a)-1.

Section 7701(a)(1) of the Internal Revenue Code of 1954 provides, in pertinent part, that the term `person' shall be construed to mean and include a partnership.

Accordingly, each partnership should make a separate return for the purpose of the tax imposed by section 3301 of the Federal Unemployment Tax Act.

This Revenue Ruling restates under current law the position set forth in S.S.T. 67. Therefore, S.S.T. 67 is superseded.

/1/ Prepared pursuant to Rev. Proc. 67-6, C.B. 1967-1, 576.