[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: 26CFR1.852-7]

[Page 25-26]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.852-7  Additional information required in returns of shareholders.

    Any person who fails or refuses to comply with the demand of a 
regulated investment company for the written statements which Sec. 
1.852-6 requires the company to demand from its shareholders shall 
submit as a part of his income tax return a statement showing, to the 
best of his knowledge and belief--
    (a) The number of shares actually owned by him at any and all times 
during the period for which the return is filed in any company claiming 
to be a regulated investment company;
    (b) The dates of acquisition of any such stock during such period 
and the

[[Page 26]]

names and addresses of persons from whom it was acquired;
    (c) The dates of disposition of any such stock during such period 
and the names and addresses of the transferees thereof;
    (d) The names and addresses of the members of his family (as defined 
in section 544(a)(2)); the names and addresses of his partners, if any, 
in any partnership; and the maximum number of shares, if any, actually 
owned by each in any corporation claiming to be a regulated investment 
company, at any time during the last half of the taxable year of such 
company;
    (e) The names and addresses of any corporation, partnership, 
association, or trust in which he had a beneficial interest to the 
extent of at least 10 percent at any time during the period for which 
such return is made, and the number of shares of any corporation 
claiming to be a regulated investment company actually owned by each;
    (f) The maximum number of shares (including the number and face 
value of securities convertible into stock of the corporation) in any 
domestic corporation claiming to be a regulated investment company to be 
considered as constructively owned by such individual at any time during 
the last half of the corporation's taxable year, as provided in section 
544 and the regulations thereunder; and
    (g) The amount and date of receipt of each dividend received during 
such period from every corporation claiming to be a regulated investment 
company.