Text
TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER F - PROCEDURE AND ADMINISTRATION
PART 301 - PROCEDURE AND ADMINISTRATION
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 1.60321 of this chapter (Income Tax Regulations).
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