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§ 1.6042-5 Part 1: Income Taxes

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

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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]