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e-CFR Data is current as of November 19, 2009

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns

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§ 301.6032-1   Returns of banks with respect to common trust funds.

For provisions relating to requirement of returns of banks with respect to common trust funds, see §1.6032–1 of this chapter (Income Tax Regulations).

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