[Code of Federal Regulations]
[Title 26, Volume 9]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.857-9]

[Page 84-85]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.857-9  Information required in returns of shareholders.

    (a) In general. Any person who fails or refuses to submit to a real 
estate investment trust the written statements required under 
Sec. 1.857-8 to be demanded by such trust from its shareholders of 
record shall submit at the time he files his income tax return for his 
taxable year which ends with, or includes, the last day of the trust's 
taxable year (or before July 1, 1962, whichever is later) a statement 
setting forth the information required by this section.
    (b) Information required--(1) Shareholder of record not actual 
owner. In the case of any person holding shares of stock in any trust 
claiming to be a real estate investment trust who is not the actual 
owner of such stock, the name and address of each actual owner, the 
number of shares owned by each actual owner at any time during such 
person's taxable year, and the amount of dividends belonging to each 
actual owner.
    (2) Actual owner of shares. In the case of an actual owner of shares 
of stock in any trust claiming to be a real estate investment trust--
    (i) The name and address of each such trust, the number of shares 
actually

[[Page 85]]

owned by him at any and all times during his taxable year, and the 
amount of dividends from each such trust received during his taxable 
year;
    (ii) If shares of any such trust were acquired or disposed of during 
such person's taxable year, the name and address of the trust, the 
number of shares acquired or disposed of, the dates of acquisition or 
disposition, and the names and addresses of the persons from whom such 
shares were acquired or to whom they were transferred;
    (iii) If any shares of stock (including securities convertible into 
stock) of any such trust are also owned by any member of such person's 
family (as defined in section 544(a)(2)), or by any of his partners, the 
name and address of the trust, the names and addresses of such members 
of his family and his partners, and the number of shares owned by each 
such member of his family or partner at any and all times during such 
person's taxable year; and
    (iv) The names and addresses of any corporation, partnership, 
association, or trust, in which such person had a beneficial interest of 
10 percent or more at any time during his taxable year.

(Sec. 856(d)(4) (90 Stat. 1750; 26 U.S.C. 856(d)(4)); sec. 856(e)(5) (88 
Stat. 2113; 26 U.S.C. 856(e)(5)); sec. 856(f)(2) (90 Stat. 1751; 26 
U.S.C. (856(f)(2)); sec. 856(g)(2) (90 Stat. 1753; 26 U.S.C. 856(g)(2)); 
sec. 858(a) (74 Stat. 1008; 26 U.S.C. 858(a)); sec. 859(c) (90 Stat. 
1743; 26 U.S.C. 859(c)); sec. 859(e) (90 Stat. 1744; 26 U.S.C. 859(e)); 
sec. 6001 (68A Stat. 731; 26 U.S.C. 6001); sec. 6011 (68A Stat. 732; 26 
U.S.C. 6011); sec. 6071 (68A Stat. 749, 26 U.S.C. 6071); sec. 6091 (68A 
Stat. 752; 26 U.S.C. 6091); sec. 7805 (68A Stat. 917; 26 U.S.C. 7805), 
Internal Revenue Code of 1954))

[T.D. 6598, 27 FR 4089, Apr. 28, 1962, as amended by T.D. 6628, 27 FR 
12794, Dec. 28, 1962. Redesignated and amended by T.D. 7767, 46 FR 11277 
and 11279, Feb. 6, 1981]