# Treas. Reg. § 1.584-5: Returns of banks with respect to common trust funds.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.584-5>. Interprets 26 U.S.C. § 584.

For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.