C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.584-5

Returns of banks with respect to common trust funds

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For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.