Department of Treasury January 24, 2006 – Federal Register Recent Federal Regulation Documents

Reporting for Widely Held Fixed Investment Trusts
Document Number: 06-396
Type: Rule
Date: 2006-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that define widely held fixed investment trusts, clarify the reporting obligations of the trustees and the middlemen connected with these trusts, and provide for communication of tax information to beneficial owners of trust interests. The regulations will affect trustees of, and middlemen holding interests on behalf of beneficial owners of trust interests with respect to, widely held fixed investment trusts.
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