26 C.F.R. § 301.6032-1

Returns of banks with respect to common trust funds.

Last amended: 2016Year: 2026Length: 24 wordsOfficial source

Cite as 26 C.F.R. § 301.6032-1 (2026)

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).
Cross-references to the CFR
1.6032-1
26 C.F.R. § 301.6032-1: Returns of banks with respect to common trust funds. | Justis AI