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

26 CFR 301.6032-1: -1 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 F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Information and Returns

For provisions relating to requirement of returns of banks with respect to common trust funds, see § 1.6032-1 of this chapter (Income Tax Regulations).

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

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