§ 1.6050N-2 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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