26 C.F.R. § 1.6042-5. - § 1.6042-5 Coordination With Reporting Rules for Widely Held Fixed Investment Trusts Under § 1.671-5.

Current as of January 1, 1970
Section 1.6042-5 - § 1.6042-5 Coordination With Reporting Rules for Widely Held Fixed Investment Trusts Under § 1.671-5.

§ 1.6042-5 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 (as defined under that section).

[T.D. 9241, 71 FR 4025, Jan. 24, 2006]

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