Treasury Regulations (26 C.F.R.)

26 CFR § 1.6050N-2

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]

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In this part (40 sections)
  1. 1.6049-8 · Interest and original issue discount paid to certain…
  2. 1.6049-9 · Premium subject to reporting for a debt instrument acquired…
  3. 1.6049-10 · Reporting of original issue discount on a tax-exempt…
  4. 1.6050A-1 · Reporting requirements of certain fishing boat operators.
  5. 1.6050B-1 · Information returns by person making unemployment…
  6. 1.6050D-1 · Information returns relating to energy grants and financing.
  7. 1.6050E-1 · Reporting of State and local income tax refunds.
  8. 1.6050H-0 · Table of contents.
  9. 1.6050H-1 · Information reporting of mortgage interest received in a…
  10. 1.6050H-2 · Time, form, and manner of reporting interest received on…
  11. 1.6050H-3 · Information reporting of mortgage insurance premiums.
  12. 1.6050I-0 · Table of contents.
  13. 1.6050I-1 · Returns relating to cash in excess of $10,000 received in a…
  14. 1.6050I-2 · Returns relating to cash in excess of $10,000 received as…
  15. 1.6050J-1T · Questions and answers concerning information returns…
  16. 1.6050K-1 · Returns relating to sales or exchanges of certain…
  17. 1.6050L-1 · Information return by donees relating to certain…
  18. 1.6050L-2 · Information returns by donees relating to qualified…
  19. 1.6050M-1 · Information returns relating to persons receiving contracts…
  20. 1.6050N-1 · Statements to recipients of royalties paid after December…
  21. 1.6050N-2 · Coordination with reporting rules for widely held fixed…
  22. 1.6050P-0 · Table of contents.
  23. 1.6050P-1 · Information reporting for discharges of indebtedness by…
  24. 1.6050P-2 · Organization a significant trade or business of which is…
  25. 1.6050S-0 · Table of contents.
  26. 1.6050S-1 · Information reporting for qualified tuition and related…
  27. 1.6050S-2 · Information reporting for payments and reimbursements or…
  28. 1.6050S-3 · Information reporting for payments of interest on qualified…
  29. 1.6050S-4 · Information reporting for payments of interest on qualified…
  30. 1.6050W-1 · Information reporting for payments made in settlement of…
  31. 1.6050W-2 · Electronic furnishing of information statements for…
  32. 1.6050X-1 · Information reporting for fines, penalties, and other…
  33. 1.6050Y-1 · Information reporting for reportable policy sales,…
  34. 1.6050Y-2 · Information reporting by acquirers for reportable policy…
  35. 1.6050Y-3 · Information reporting by 6050Y(b) issuers for reportable…
  36. 1.6050Y-4 · Information reporting by payors for reportable death…
  37. 1.6052-1 · Information returns regarding payment of wages in the form…
  38. 1.6052-2 · Statements to be furnished employees with respect to wages…
  39. 1.6055-1 · Information reporting for minimum essential coverage.
  40. 1.6055-2 · Electronic furnishing of statements.
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