26 CFR §1.857-10 — -10 Information returns.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders from the duty of filing information returns required by regulations prescribed under the provisions of subchapter A, chapter 61 of the Code.