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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.852-8: -8 Information returns.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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