Treasury Regulations (26 C.F.R.)
26 CFR § 1.6042-5
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 (as defined under that section).
[T.D. 9241, 71 FR 4025, Jan. 24, 2006]
Source: view the official text
In this part (40 sections)
- 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…
- 1.6045-3 · Information reporting for an acquisition of control or a…
- 1.6045-4 · Information reporting on real estate transactions.
- 1.6045-5 · Information reporting on payments to attorneys.
- 1.6045A-1 · Statements of information required in connection with…
- 1.6045B-1 · Returns relating to actions affecting basis of securities.
- 1.6046-1 · Returns as to organization or reorganization of foreign…
- 1.6046A-1 · Return requirement for United States persons who acquire or…