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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Banking Institutions |
§ 1.584-5 - Returns of banks with respect to common trust funds.
Latest version.
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§ 1.584-5 Returns of banks with respect to common trust funds.
For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.