Treasury Regulations · 26 CFR
§ 1.6050N-2. 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. § 6050N
Cite as 26 CFR § 1.6050N-2
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. § 6050N
- Length
- 25 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
See § 1.671-5 for the reporting rules for widely held fixed investment trusts (as defined under that section).
[T.D. 9241, 71 FR 4025, Jan. 24, 2006]
Cross-references
Computed from the citations in the text of 26 CFR.
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 4025)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6050L-1 Information return by donees relating to certain dispositions of donated property.
- § 1.6050L-2 Information returns by donees relating to qualified intellectual property contributions.
- § 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- § 1.6050N-1 Statements to recipients of royalties paid after December 31, 1986.
- § 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- § 1.6050P-0 Table of contents.
- § 1.6050P-1 Information reporting for discharges of indebtedness by certain entities.
- § 1.6050P-2 Organization a significant trade or business of which is the lending of money.
- § 1.6050S-0 Table of contents.