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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 F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Information and Returns |
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Records, Statements, and Special Returns |
§ 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans.
Latest version.
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§ 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).