§ 1.857-10. Information returns.
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/us/cfr/t26/s§ 1.857-10·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. (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.
Redesignated and amended by T.D. 7767, 46 FR 11277, 11279, Feb. 6, 1981]
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U.S. Code
- Definition of real estate investment trust§ 856
- Dividends paid by real estate investment trust after close of taxable year§ 858
- Adoption of annual accounting period§ 859
- Notice or regulations requiring records, statements, and special returns§ 6001
- General requirement of return, statement, or list§ 6011
- Time for filing returns and other documents§ 6071
- Place for filing returns or other documents§ 6091
- Rules and regulations§ 7805
9 references not yet in our index
- 90 Stat. 1750
- 88 Stat. 2113
- 90 Stat. 1751
- 90 Stat. 1753
- 74 Stat. 1008
- 90 Stat. 1743
- 90 Stat. 1744
- T.D. 6598
- T.D. 7767
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cites case law
§ 1.857-10
Information returns.
Stat.90 Stat. 1750
Stat.88 Stat. 2113
Stat.90 Stat. 1751
Stat.90 Stat. 1753
Cites 17 · showing 12Cited by 0 across 0 sources