Treas. Reg. § 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

eCFR as of 2026-10-19 · Interprets § 6042

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]