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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter A - Returns and Records
Part III - Information Returns
Subpart A - Information Concerning Persons Subject to Special Provisions
Sec. 6032 - Returns of banks with respect to common trust funds
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| 26 U.S.C. § 6032 (2018) |
| ยง6032. Returns of banks with respect to common trust funds |
|
Every bank (as defined in section 581) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of the proportionate share of each participant. The return shall be executed in the same manner as a return made by a corporation pursuant to the requirements of sections 6012 and 6062. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 741.) |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART III - INFORMATION RETURNS Subpart A - Information Concerning Persons Subject to Special Provisions Sec. 6032 - Returns of banks with respect to common trust funds |
| section 6032 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
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