{"data":{"id":"us/26-cfr-1.584-5","jurisdiction":"us","citation":"26 CFR 1.584-5","heading":"-5 Returns of banks with respect to common trust funds.","body":"For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ff9265ddcdf9e056c1ffff5134047edfef48c4032bd52f8210ed06aac9d374f0","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.584-4","next":"us/26-cfr-1.584-6"},"notice":"GroundRules: Original legal text. Not legal advice."}