[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).