26 C.F.R. § 1.6041-9. - § 1.6041-9 Coordination With Reporting Rules for Widely Held Fixed Investment Trusts Under § 1.671-5.

Current as of January 1, 1970

Section 1.6041-9 - § 1.6041-9 Coordination With Reporting Rules for Widely Held Fixed Investment Trusts Under § 1.671-5.Section 1.6041-9 - § 1.6041-9 Coordination With Reporting Rules for Widely Held Fixed Investment Trusts Under § 1.671-5.

Section 1.6041-8 - § 1.6041-8 Cross-reference to Penalties.Section 1.6041-10 - § 1.6041-10 Return of Information as to Payments of Winnings From Bingo, Keno, and Slot Machine Play.

§ 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

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.

[T.D. 9241, 71 FR 4024, Jan. 24, 2006]

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