Treasury Regulations · 26 CFR
§ 1.6041-9. Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
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. § 6041
Cite as 26 CFR § 1.6041-9
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 24, 2006 by T.D. 9241
- Issued under
- 26 U.S.C. § 6041
- Length
- 50 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
See § 1.671-5 for the reporting rules for widely held fixed investment trusts (WHFIT) (as defined under that section). For purposes of section 6041, middlemen and trustees of WHFITs are deemed to have management and oversight functions in connection with payments made by the WHFIT.
[T.D. 9241, 71 FR 4024, Jan. 24, 2006]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9241 (71 FR 4024)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6041-5 Information as to actual owner.
- § 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
- § 1.6041-7 Magnetic media requirement.
- § 1.6041-8 Cross-reference to penalties.
- § 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- § 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play.
- § 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales.
- § 1.6042-1 Return of information as to dividends paid in calendar years before 1963.
- § 1.6042-2 Returns of information as to dividends paid.