{"data":{"id":"us/26-cfr-1.6042-5","jurisdiction":"us","citation":"26 CFR 1.6042-5","heading":"-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.","body":"See § 1.671-5 for the reporting rules for widely held fixed investment trusts (as defined under that section).","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":"f295339c0f0d266b1685038aab694d44d1e9fcff013943dd93f030d975aadb5d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6042-4","next":"us/26-cfr-1.6043-1"},"notice":"GroundRules: Original legal text. Not legal advice."}