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Code of Federal Regulations (Last Updated: November 8, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter A - Income Tax

Part 1 - Income Taxes

Information Returns

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

Latest version.

§ 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]

                    
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