26 C.F.R. § 1.852-8 Information returns.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 1—INCOME TAXES
REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
§ 1.852-8 Information returns.
