26 CFR § 1.6050N-2

26 CFR · Internal Revenue

§ 1.6050N-2 — Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

26 CFR § 1.6050N-2

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.6050N-2 (Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 1.6050N-2 (2026).

Text

§ 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
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]

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