26 C.F.R. § 301.6047-1. - § 301.6047-1 Information Relating to Certain Trusts and Annuity and Bond Purchase Plans.

Current as of May 27, 2026
Section 301.6047-1 - § 301.6047-1 Information Relating to Certain Trusts and Annuity and Bond Purchase Plans.

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

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).

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