26 CFR 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans.

For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see § 1.6047-1 of this chapter (Income Tax Regulations).