26 C.F.R. § 301.6032-1 Returns of banks with respect to common trust funds.
Title 26 - Internal Revenue
For provisions relating to requirement of returns of banks with respect to common trust funds, see §1.6032–1 of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6032-1 Returns of banks with respect to common trust funds.
