{"data":{"id":"us/26-cfr-301.6047-1","jurisdiction":"us","citation":"26 CFR 301.6047-1","heading":"-1 Information relating to certain trusts and annuity and bond purchase plans.","body":"For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see § 1.6047-1 of this chapter (Income Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"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":"fc8038f757b922495b933a1854e6432def59142f6fb2c1cab9c1e1aaa3142b96","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6046-1","next":"us/26-cfr-301.6049-1"},"notice":"GroundRules: Original legal text. Not legal advice."}