1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 6
  6. § 1.6042-5

View all text of Subjgrp 6 [§ 1.6031(a)-1 - § 1.6060-1]

§ 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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6042-5