Sec. 1.852-8 Information returns.
Nothing in sections
1.852-6and
1.852-7shall 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.
[Adopted by T.D. 6236, 22 FR 3872, June 4, 1957; republished by T.D. 6500, 25 FR 11910, Nov. 26, 1960]