Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations

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

Browse Previous | Browse Next

§ 301.6048-1   Returns as to creation of or transfers to certain foreign trusts.

For provisions relating to the requirement of returns as to creation of or transfers to certain foreign trusts, see §16.3–1 of this chapter (Temporary Regulations under the Revenue Act of 1962).

For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.

For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.

Section 508 / Accessibility