[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: 26CFR301.6048-1] [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. 301.6048-1 Returns as to creation of or transfers to certain foreign trusts. For provisions relating to the requirement of returns as to creation of or transfers to certain foreign trusts, see Sec. 16.3-1 of this chapter (Temporary Regulations under the Revenue Act of 1962).