26 CFR 1.857-10

§ 1.857-10 Information returns.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.857-10, § 1.857-10 Information returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110995
Permanent ID: ys:prov:110995@1
SHA-256: 37a0a79abd5c2e9c862371a5c9f9b8a591b7a3cb4ba40a9f803da0fa92d6e115

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.