26 C.F.R. § 1.584-5 Returns of banks with respect to common trust funds.
Title 26 - Internal Revenue
For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Banking Institutions
§ 1.584-5 Returns of banks with respect to common trust funds.
