26 C.F.R. § 301.6032-1. - § 301.6032-1 Returns of Banks With Respect to Common Trust Funds.

Current as of May 27, 2026

Section 301.6032-1 - § 301.6032-1 Returns of Banks With Respect to Common Trust Funds.Section 301.6032-1 - § 301.6032-1 Returns of Banks With Respect to Common Trust Funds.

Section 301.6031(a)-1 - § 301.6031(a)-1 Return of Partnership Income.Section 301.6033-1 - § 301.6033-1 Returns by Exempt Organizations.

§ 301.6032-1 Returns of banks with respect to common trust funds.

For provisions relating to requirement of returns of banks with respect to common trust funds, see § 1.6032-1 of this chapter (Income Tax Regulations).

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