# Prop. Treas. Reg. § 1.6012-3: Returns by fiduciaries.

Proposed regulation, not in force. PS-79-93, 94-17567, published 1994-07-22 <https://www.federalregister.gov/documents/1994/07/22/94-17567/grantor-trust-reporting-requirements>. Interprets 26 U.S.C. § 6012.

Par. 3. Section 1.6012-3 is amended by revising paragraph (a)(9) to read as follows:

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(9) A trust any portion of which is treated as owned by the grantor or another person pursuant to section 671 and following. In the case of a trust any part of which is treated as owned by the grantor or another person under the provisions of subpart E (section 671 and following) part I, subchapter J, chapter 1 of the Internal Revenue Code, see Sec. 1.671-4.

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