Reporting Rules for Widely Held Fixed Investment Trusts
other · IRS · Rule · Published 2006-08-03 · Effective 2006-07-28 · 71 FR 43968
Document
Document number
06-6649
Federal Register citation
71 FR 43968
CFR reference
26 CFR 1
Type
Rule
Action
Final and Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2006-08-03
Effective date
2006-07-28
Treasury docket
TD 9279
Abstract
This document contains final and temporary regulations amending Sec. 1.671-5, a provision which provides reporting rules for widely held fixed investment trusts (WHFITs). These regulations clarify and simplify reporting for trustees and middlemen of non-mortgage widely held fixed investment trusts (NMWHFITs). The text of these final and temporary regulations also serves, in part, as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-125071-06) on this subject in this issue of the Federal Register.