Treasury Regulations (26 C.F.R.)
26 CFR § 1.6041-9
Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
Official textecfr.govlast amended
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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In this part (40 sections)
- 1.6038D-0 · Outline of regulation provisions.
- 1.6038D-1 · Reporting with respect to specified foreign financial…
- 1.6038D-2 · Requirement to report specified foreign financial assets.
- 1.6038D-3 · Specified foreign financial assets.
- 1.6038D-4 · Information required to be reported.
- 1.6038D-5 · Valuation guidelines.
- 1.6038D-6 · Specified domestic entities.
- 1.6038D-7 · Exceptions from the reporting of certain assets under…
- 1.6038D-8 · Penalties for failure to disclose.
- 1.6039-1 · Returns required in connection with certain options.
- 1.6039-2 · Statements to persons with respect to whom information is…
- 1.6039I-1 · Reporting of certain employer-owned life insurance…
- 1.6041-1 · Return of information as to payments of $600 or more.
- 1.6041-2 · Return of information as to payments to employees.
- 1.6041-3 · Payments for which no return of information is required…
- 1.6041-4 · Foreign-related items and other exceptions.
- 1.6041-5 · Information as to actual owner.
- 1.6041-6 · Returns made on Forms 1096 and 1099 under section 6041;…
- 1.6041-7 · Magnetic media requirement.
- 1.6041-8 · Cross-reference to penalties.
- 1.6041-9 · Coordination with reporting rules for widely held fixed…
- 1.6041-10 · Return of information as to payments of winnings from…
- 1.6041A-1 · Returns regarding payments of remuneration for services and…
- 1.6042-1 · Return of information as to dividends paid in calendar years…
- 1.6042-2 · Returns of information as to dividends paid.
- 1.6042-3 · Dividends subject to reporting.
- 1.6042-4 · Statements to recipients of dividend payments.
- 1.6042-5 · Coordination with reporting rules for widely held fixed…
- 1.6043-1 · Return regarding corporate dissolution or liquidation.
- 1.6043-2 · Return of information respecting distributions in…
- 1.6043-3 · Return regarding liquidation, dissolution, termination, or…
- 1.6043-4 · Information returns relating to certain acquisitions of…
- 1.6044-1 · Returns of information as to patronage dividends with…
- 1.6044-2 · Returns of information as to payments of patronage dividends.
- 1.6044-3 · Amounts subject to reporting.
- 1.6044-4 · Exemption for certain consumer cooperatives.
- 1.6044-5 · Statements to recipients of patronage dividends.
- 1.6045-0 · Table of contents.
- 1.6045-1 · Returns of information of brokers and barter exchanges.
- 1.6045-2 · Furnishing statement required with respect to certain…