1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Banking Institutions
  6. 26 CFR § 1.584-5
26 CFR § 1.584-5
Returns of banks with respect to common trust funds
June 25, 2020
CFR

For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.

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§ 1.584-4 Admission and withdrawal of participants in the common trust fund
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§ 1.584-6 Net operating loss deduction

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