Implements § 6042Open in workspace
Reg. § 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
26 CFR § 1.6042-5eCFR, current through 2026-07-14
See for the reporting rules for widely held fixed investment trusts (as defined under that section).
[T.D. 9241, 71 FR 4025, Jan. 24, 2006]