1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - information returns
  6. 26 CFR § 1.6042-5
26 CFR § 1.6042-5
Coordination with reporting rules for widely held fixed investment trusts under §1.671-5
June 25, 2020
CFR

See §1.671-5 for the reporting rules for widely held fixed investment trusts (as defined under that section).

[T.D. 9241, 71 FR 4025, Jan. 24, 2006]

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§ 1.6042-4 Statements to recipients of dividend payments
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§ 1.6043-1 Return regarding corporate dissolution or liquidation

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