Reg. § 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.

26 CFR § 301.6047-1eCFR, current through 2026-07-14

For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see (Income Tax Regulations).

Source: decipher.legal/cfr/26/301.6047-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14