# Reporting for Widely Held Fixed Investment Trusts
> **IRS** · Final regulations. · Published 2006-01-24 · Effective 2006-01-24 · 71 FR 4002
## Document
- **Document number:** 06-396
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 4002
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/24/06-396/reporting-for-widely-held-fixed-investment-trusts)
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