other · IRS · Rule · Published 2006-01-24 · Effective 2006-01-24 · 71 FR 4002
Document
Document number
06-396
Federal Register citation
71 FR 4002
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-01-24
Effective date
2006-01-24
Treasury docket
TD 9241
Abstract
This document contains final regulations that define widely held fixed investment trusts, clarify the reporting obligations of the trustees and the middlemen connected with these trusts, and provide for communication of tax information to beneficial owners of trust interests. The regulations will affect trustees of, and middlemen holding interests on behalf of beneficial owners of trust interests with respect to, widely held fixed investment trusts.