# Treas. Reg. § 1.857-10: Information returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.857-10>. Interprets 26 U.S.C. § 857.

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. 

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