# Treas. Reg. § 1.852-8: Information returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.852-8>. Interprets 26 U.S.C. § 852.

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.