1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
  6. 26 CFR § 1.852-8
26 CFR § 1.852-8
Information returns
June 25, 2020
CFR

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.

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§ 1.852-7 Additional information required in returns of shareholders
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§ 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D)

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