26 CFR 1.584-5: -5 Returns of banks with respect to common trust funds.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- 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