Title 26
SECTION 301.6047-1
301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
§ 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see § 1.6047-1 of this chapter (Income Tax Regulations).