FEDERAL · 26 U.S.C. · Chapter Subchapter A—Returns and Records
Returns of banks with respect to common trust funds
26 U.S.C. § 6032
Title26 — Internal Revenue Code
ChapterSubchapter A—Returns and Records
PartSubpart A—Information Concerning Persons Subject to Special Provisions
This text of 26 U.S.C. § 6032 (Returns of banks with respect to common trust funds) 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 U.S.C. § 6032.
Text
Every bank (as defined in section 581) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of the proportionate share of each participant. The return shall be executed in the same manner as a return made by a corporation pursuant to the requirements of sections 6012 and 6062.
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History
(Aug. 16, 1954, ch. 736, 68A Stat. 741.)
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26 U.S.C. § 6032, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6032.