26 CFR § 1.6041-9 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

---
identifier: "/us/cfr/t26/s1.6041-9"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6041-9 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6041-9"
section_name: "Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.

See § 1.671-5 for the reporting rules for widely held fixed investment trusts (WHFIT) (as defined under that section). For purposes of section 6041, middlemen and trustees of WHFITs are deemed to have management and oversight functions in connection with payments made by the WHFIT.

[T.D. 9241, 71 FR 4024, Jan. 24, 2006]