{"data":{"id":"us/26-cfr-1.857-10","jurisdiction":"us","citation":"26 CFR 1.857-10","heading":"-10 Information returns.","body":"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.","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":"37a0a79abd5c2e9c862371a5c9f9b8a591b7a3cb4ba40a9f803da0fa92d6e115","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.857-9","next":"us/26-cfr-1.857-11"},"notice":"GroundRules: Original legal text. Not legal advice."}