[Code of Federal Regulations]
[Title 26, Volume 9]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.852-8]

[Page 26]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.852-8  Information returns.

    Nothing in Secs. 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.