26 CFR 1.6042-5

§ 1.6042-5 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 1.6042-5, § 1.6042-5 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/112120
Permanent ID: ys:prov:112120@1
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Full text

See § 1.671-5 for the reporting rules for widely held fixed investment trusts (as defined under that section).

Legislative history

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