26 CFR § 1.6050N-2
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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