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

26 CFR 1.6050N-2: N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

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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

See § 1.671-5 for the reporting rules for widely held fixed investment trusts (as defined under that section).

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

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