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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.584-5—Returns of banks with respect to common trust funds.
1.584-5—Returns of banks with respect to common trust funds.
For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.