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Banking Institutions

§ 1.584-5 Returns of banks with respect to common trust funds.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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