StacksVerified U.S. regulatory reference

26 CFR §1.852-8

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment companies or their shareholders from the duty of filing information returns required by regulations prescribed under the provisions of subchapter A, chapter 61 of the Code.