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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 |
§ 301.6048-1 - Returns as to creation of or transfers to certain foreign trusts.
Latest version.
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§ 301.6048-1 Returns as to creation of or transfers to certain foreign trusts.
For provisions relating to the requirement of returns as to creation of or transfers to certain foreign trusts, see § 16.3-1 of this chapter (Temporary Regulations under the Revenue Act of 1962).