1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6032-1
26 CFR § 301.6032-1
Returns of banks with respect to common trust funds
June 25, 2020
CFR

For provisions relating to requirement of returns of banks with respect to common trust funds, see §1.6032-1 of this chapter (Income Tax Regulations).

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§ 301.6031(a)-1 Return of partnership income
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§ 301.6033-1 Returns by exempt organizations

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