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26 CFR 301.6047-1

§ 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.

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

Banking, Finance & Insurance
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Citation
26 CFR 301.6047-1, § 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114165
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Full text

For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see § 1.6047-1 of this chapter (Income Tax Regulations).

Legislative history

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