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 > 1.6050N-2—Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

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).

Code of Federal Regulations

[T.D. 9241, 71 FR 4025, Jan. 24, 2006]