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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6042-5>. Interprets 26 U.S.C. § 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]