§ 1.6042-5. Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

Other regulations under § 6042

• § 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.
• § 1.6042-3 Dividends subject to reporting.
• § 1.6042-4 Statements to recipients of dividend payments.
• § 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.671-5 Reporting for widely held fixed investment trusts.

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.

1. January 24, 2006Issued by T.D. 9241 (71 FR 4025)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Information returns

Nearby sections

• § 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.
• § 1.6042-3 Dividends subject to reporting.
• § 1.6042-4 Statements to recipients of dividend payments.
• § 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
• § 1.6043-1 Return regarding corporate dissolution or liquidation.
• § 1.6043-2 Return of information respecting distributions in liquidation.
• § 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
• § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure.