Treasury Regulations · 26 CFR
§ 1.584-5. Returns of banks with respect to common trust funds.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 584
Cite as 26 CFR § 1.584-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 584
- Length
- 17 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Banking Institutions
Nearby sections
- § 1.584-1 Common trust funds.
- § 1.584-2 Income of participants in common trust fund.
- § 1.584-3 Computation of common trust fund income.
- § 1.584-4 Admission and withdrawal of participants in the common trust fund.
- § 1.584-5 Returns of banks with respect to common trust funds.
- § 1.584-6 Net operating loss deduction.
- § 1.585-1 Reserve for losses on loans of banks.
- § 1.585-2 Addition to reserve.
- § 1.585-3 Special rules.