{"data":{"id":"us/26-cfr-1.852-8","jurisdiction":"us","citation":"26 CFR 1.852-8","heading":"-8 Information returns.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7cb5ffa7605459fface928f034cf32e7ea042ce3a1cc86257831b7aa9231bda1","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.852-7","next":"us/26-cfr-1.852-9"},"notice":"GroundRules: Original legal text. Not legal advice."}