# Reporting Rules for Widely Held Fixed Investment Trusts
> **IRS** · Final and Temporary regulations. · Published 2006-08-03 · Effective 2006-07-28 · 71 FR 43968
## Document
- **Document number:** 06-6649
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 43968
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/08/03/06-6649/reporting-rules-for-widely-held-fixed-investment-trusts)
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