26 C.F.R. § 1.857-10

Current through May 31, 2024

Section 1.857-10 - Information returns

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.

26 C.F.R. §1.857-10

T.D. 6598, 27 FR 4089, Apr. 28, 1962. Redesignated and amended by T.D. 7767, 46 FR 11277, 11279, Feb. 6, 1981

Sec. 856(d)(4) (90 Stat. 1750; 26 U.S.C. 856(d)(4) ); sec. 856(e)(5) (88 Stat. 2113; 26 U.S.C. 856(e)(5) ); sec. 856(f)(2) (90 Stat. 1751; 26 U.S.C. (856(f)(2)); sec. 856(g)(2) (90 Stat. 1753; 26 U.S.C. 856(g)(2) ); sec. 858(a) (74 Stat. 1008; 26 U.S.C. 858(a) ); sec. 859(c) (90 Stat. 1743; 26 U.S.C. 859(c) ); sec. 859(e) (90 Stat. 1744; 26 U.S.C. 859(e) ); sec. 6001 (68A Stat. 731; 26 U.S.C. 6001 ); sec. 6011 (68A Stat. 732; 26 U.S.C. 6011 ); sec. 6071 (68A Stat. 749, 26 U.S.C. 6071 ); sec. 6091 (68A Stat. 752; 26 U.S.C. 6091 ); sec. 7805 (68A Stat. 917; 26 U.S.C. 7805 ), Internal Revenue Code of 1954)