26 CFR §301.6047-1 — -1 Information relating to certain trusts and annuity and bond purchase plans.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

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).