26 CFR 1.6041-9
§ 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.6041-9, § 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112113
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390b93ac4d7459b6af38aaa07ec6eba2c60c9c012413edacab725c3886818195
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Full text
See § 1.671-5 for the reporting rules for widely held fixed investment trusts (WHFIT) (as defined under that section). For purposes of section 6041, middlemen and trustees of WHFITs are deemed to have management and oversight functions in connection with payments made by the WHFIT.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.