Reporting for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Reporting for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations that define widely held fixed investment trusts, clarify the reporting obligations of the trustees and the middlemen connected with these trusts, and provide for communication of tax information to beneficial owners of trust interests. The regulations will affect trustees of, and middlemen holding interests on behalf of beneficial owners of trust interests with respect to, widely held fixed investment trusts. This book contains: - The complete text of the Reporting for Widely Held Fixed Investment Trusts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section