1. Regulations
  2. title 26
  3. chapter I-i8
  4. part 1
  5. subjgrp 11
  6. § 1.584-5

View all text of Subjgrp 11 [§ 1.581-1 - § 1.585-8]

§ 1.584-5 - Returns of banks with respect to common trust funds.

For rules applicable to filing returns of common trust funds, see section 6032 and the regulations thereunder.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.584-5