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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6032

Returns of banks with respect to common trust funds

Ch. 61 — INFORMATION AND RETURNS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 61
Statutory Text

26 U.S.C. § 6032 — Returns of banks with respect to common trust funds

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§6032. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 741.)

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-44A8E7
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 6032
Jurisdiction
Federal — United States
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✓ ACTIVE
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PRIMARY-SOURCE
Source Verified
✓ TRUE
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c514b10aa945db5e...
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The statutory text of 26 U.S.C. § 6032 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6031 26 U.S.C. § 6033 →
Ch. 61 — INFORMATION AND RETURNS
26 U.S.C. § 600126 U.S.C. § 601126 U.S.C. § 601226 U.S.C. § 601326 U.S.C. § 601426 U.S.C. § 601526 U.S.C. § 601626 U.S.C. § 601726 U.S.C. § 6017A26 U.S.C. § 601826 U.S.C. § 601926 U.S.C. § 602026 U.S.C. § 602126 U.S.C. § 603126 U.S.C. § 603226 U.S.C. § 603326 U.S.C. § 603426 U.S.C. § 6034A26 U.S.C. § 603526 U.S.C. § 603626 U.S.C. § 603726 U.S.C. § 603826 U.S.C. § 6038A26 U.S.C. § 6038B26 U.S.C. § 6038C26 U.S.C. § 6038D26 U.S.C. § 6038E26 U.S.C. § 603926 U.S.C. § 6039A26 U.S.C. § 6039B
26 U.S.C. — public domain ← All Legislation
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