Treasury Regulations · 26 CFR
§ 1.857-10. Information returns.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 857
Cite as 26 CFR § 1.857-10
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 28, 1962 by T.D. 6598
- Last amended
- unknown by T.D. 7767
- Issued under
- 26 U.S.C. § 857
- Length
- 171 words · about 1 min to read
- Cross-references
- cites 8 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 856 Definition of real estate investment trust
- § 858 Dividends paid by real estate investment trust after close of taxable year
- § 859 Adoption of annual accounting period
- § 6001 Notice or regulations requiring records, statements, and special returns
- § 6011 General requirement of return, statement, or list
- § 6071 Time for filing returns and other documents
- § 6091 Place for filing returns or other documents
- § 7805 Rules and regulations
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Date not givenAmended by T.D. 7767 (46 FR 11277)
- Issued by T.D. 6598 (27 FR 4089)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Real Estate Investment Trusts
Nearby sections
- § 1.857-6 Method of taxation of shareholders of real estate investment trusts.
- § 1.857-7 Earnings and profits of a real estate investment trust.
- § 1.857-8 Records to be kept by a real estate investment trust.
- § 1.857-9 Information required in returns of shareholders.
- § 1.857-10 Information returns.
- § 1.857-11 Non-REIT earnings and profits.
- § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
- § 1.860-1 Deficiency dividends.
- § 1.860-2 Requirements for deficiency dividends.