Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) Book Reviews
Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) by The Law Library Book Summary
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 Β§β1.671-5 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, βU.S. Income Tax Return for Estates and Trusts,β filed for a WHFIT's 2006 calendar year that the return is a final return.
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- The complete text of the Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
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Book Name | Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) |
Genre | Law |
Author | The Law Library |
Published | 06 November 2018, Tuesday |
Language | English |
E-Book Size | 143.14 KB |
Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (The Law Library) Book Reviews 2024
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Summary of Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) by The Law Library
The Reporting Rules for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) book written by The Law Library was published on 06 November 2018, Tuesday in the Law category. A total of 126 readers of the book gave the book 0 points out of 5.
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