26 C.F.R. § 301.6048-1 Returns as to creation of or transfers to certain foreign trusts.
Title 26 - Internal Revenue
For provisions relating to the requirement of returns as to creation of or transfers to certain foreign trusts, see §16.3–1 of this chapter (Temporary Regulations under the Revenue Act of 1962).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6048-1 Returns as to creation of or transfers to certain foreign trusts.
