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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.584-5: -5 Returns of banks with respect to common trust funds.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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