[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6032-1] [Page 23] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns Sec. 301.6032-1 Returns of banks with respect to common trust funds. For provisions relating to requirement of returns of banks with respect to common trust funds, see Sec. 1.6032-1 of this chapter (Income Tax Regulations).