# Treas. Reg. § 301.6047-1: Information relating to certain trusts and annuity and bond purchase plans.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6047-1>. Interprets 26 U.S.C. § 6047.

For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see § 1.6047-1 of this chapter (Income Tax Regulations).