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.
Code of Federal Regulations
(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))
Code of Federal Regulations
[T.D. 6598, 27 FR 4089, Apr. 28, 1962. Redesignated and amended by T.D. 7767, 46 FR 11277 and 11279, Feb. 6, 1981]