Definition of Real Estate Investment Trust Real Property

tax-irs · IRS · Rule · Published 2016-08-31 · Effective 2016-08-31 · 81 FR 59849

Document

Document number: 2016-20987
Federal Register citation: 81 FR 59849
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-08-31
Effective date: 2016-08-31
Treasury docket: TD 9784

Abstract

This document contains final regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These final regulations provide guidance to real estate investment trusts and their shareholders.

Source

Authoritative: Federal Register document
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