26 C.F.R. § 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under §1.671–5.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
information returns
§ 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under §1.671–5.
