Implements § 6032Open in workspace
Reg. § 301.6032-1 Returns of banks with respect to common trust funds.
26 CFR § 301.6032-1eCFR, current through 2026-07-14
For provisions relating to requirement of returns of banks with respect to common trust funds, see (Income Tax Regulations).
Source: decipher.legal/cfr/26/301.6032-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14