[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: 26CFR301.6047-1] [Page 25] 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. 301.6047-1 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 Sec. 1.6047-1 of this chapter (Income Tax Regulations).