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Treasury Regulations (26 C.F.R.)

26 CFR § 1.857-10

Information returns.

Official textecfr.govlast amended

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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In this part (40 sections)
  1. 1.856-0 · Revenue Act of 1978 amendments not included.
  2. 1.856-1 · Definition of real estate investment trust.
  3. 1.856-2 · Limitations.
  4. 1.856-3 · Definitions.
  5. 1.856-4 · Rents from real property.
  6. 1.856-5 · Interest.
  7. 1.856-6 · Foreclosure property.
  8. 1.856-7 · Certain corporations, etc., that are considered to meet the…
  9. 1.856-8 · Revocation or termination of election.
  10. 1.856-9 · Treatment of certain qualified REIT subsidiaries.
  11. 1.856-10 · Definition of real property.
  12. 1.857-1 · Taxation of real estate investment trusts.
  13. 1.857-2 · Real estate investment trust taxable income and net capital…
  14. 1.857-3 · Net income from foreclosure property.
  15. 1.857-4 · Tax imposed by reason of the failure to meet certain…
  16. 1.857-5 · Net income and loss from prohibited transactions.
  17. 1.857-6 · Method of taxation of shareholders of real estate investment…
  18. 1.857-7 · Earnings and profits of a real estate investment trust.
  19. 1.857-8 · Records to be kept by a real estate investment trust.
  20. 1.857-9 · Information required in returns of shareholders.
  21. 1.857-10 · Information returns.
  22. 1.857-11 · Non-REIT earnings and profits.
  23. 1.858-1 · Dividends paid by a real estate investment trust after close…
  24. 1.860-1 · Deficiency dividends.
  25. 1.860-2 · Requirements for deficiency dividends.
  26. 1.860-3 · Interest and additions to tax.
  27. 1.860-4 · Claim for credit or refund.
  28. 1.860-5 · Effective date.
  29. 1.860A-0 · Outline of REMIC provisions.
  30. 1.860A-1 · Effective dates and transition rules.
  31. 1.860C-1 · Taxation of holders of residual interests.
  32. 1.860C-2 · Determination of REMIC taxable income or net loss.
  33. 1.860D-1 · Definition of a REMIC.
  34. 1.860E-1 · Treatment of taxable income of a residual interest holder in…
  35. 1.860E-2 · Tax on transfers of residual interests to certain…
  36. 1.860F-1 · Qualified liquidations.
  37. 1.860F-2 · Transfers to a REMIC.
  38. 1.860F-4 · REMIC reporting requirements and other administrative rules.
  39. 1.860G-1 · Definition of regular and residual interests.
  40. 1.860G-2 · Other rules.
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