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eBook details

• Title: Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
• Author : The Law Library
• Release Date : January 06, 2018
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 146 KB

Description

The Law Library presents the complete text of the Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations amending § 1.671-5 which provides reporting rules for widely held fixed investment trusts (WHFITs). These final regulations clarify and simplify reporting for trustees and middlemen of non-mortgage widely held fixed investment trusts (NMWHFITs). These final regulations also provide temporary safe harbor reporting rules for widely held mortgage trusts (WHMTs) that are outside the WHMT safe harbor. The preamble to these regulations also provides that trustees of WHFITs are to indicate on the Form 1041, “U.S. Income Tax Return for Estates and Trusts,” filed for a WHFIT's 2006 calendar year that the return is a final return.

This ebook contains:
- The complete text of the Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure

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