26 CFR § 1.6041-9
Coordination with reporting rules for widely held fixed investment trusts under §1.671-5
June 25, 2020
See §1.671-5 for the reporting rules for widely held fixed investment trusts (WHFIT) (as defined under that section). For purposes of section 6041, middlemen and trustees of WHFITs are deemed to have management and oversight functions in connection with payments made by the WHFIT.
[T.D. 9241, 71 FR 4024, Jan. 24, 2006]
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