26 CFR § 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans.

---
identifier: "/us/cfr/t26/s301.6047-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6047-1"
section_name: "Information relating to certain trusts and annuity and bond purchase plans."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.

For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see § 1.6047-1 of this chapter (Income Tax Regulations).