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Electronic Code of Federal Regulations

e-CFR data is current as of May 28, 2020

Title 26Chapter ISubchapter APart 1 → §1.6050n-2


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.6050N-2   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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