26 CFR 1.6050N-2 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

Regulations most recently checked for updates: Jan 21, 2026

§ 1.6050N-2 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

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]