Implements § 6050NOpen in workspace
Reg. § 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
26 CFR § 1.6050N-2eCFR, 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]
Source: decipher.legal/cfr/26/1.6050N-2 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14