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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice informs taxpayers of amendments that will be made to the final regulations under § 1.671–5 (Reporting Requirements for Widely Held Fixed Investment Trusts (WHFITs)), published in the Federal Register (T.D. 9241, 2006–7 I.R.B. 427 [71 FR 4002]) on January 24, 2006, regarding certain reporting rules for non-mortgage widely held fixed investment trusts (NMWHFITs). Until amendments reflecting these changes are issued, taxpayers may rely on this notice.

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▸Contents — Internal Revenue Bulletin 2006-12
Internal Revenue Bulletin 2006-12

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