U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]
§ 1.6042-5 -

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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