# Treas. Reg. § 301.6032-1: Returns of banks with respect to common trust funds.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6032-1>. Interprets 26 U.S.C. § 6032.

For provisions relating to requirement of returns of banks with respect to common trust funds, see § 1.6032-1 of this chapter (Income Tax Regulations).