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§ 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts…

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

See § 1.671-5 for the reporting rules for widely held fixed investment trusts (as defined under that section).

[T.D. 9241, 71 FR 4025, Jan. 24, 2006]

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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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