[Code of Federal Regulations]
[Title 26, Volume 9]
[Revised as of April 1, 2004]
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 Sec. Sec. 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.