26 CFR 1.584-5

§ 1.584-5 Returns of banks with respect to common trust funds.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.584-5, § 1.584-5 Returns of banks with respect to common trust funds, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110471
Permanent ID: ys:prov:110471@1
SHA-256: ff9265ddcdf9e056c1ffff5134047edfef48c4032bd52f8210ed06aac9d374f0

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Full text

For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.