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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.6042-5

§ 1.6042-5. Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

26 words·~1 min read·/us/cfr/t26/s§ 1.6042-5·

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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]
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§ 1.6042-5
Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
Treas. Dec.T.D. 9241
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