26 C.F.R. § 301.6047-1
Information relating to certain trusts and annuity and bond purchase plans.
Cite as 26 C.F.R. § 301.6047-1 (2026)
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).
- Cross-references to the CFR
- 1.6047-1