# Definition of Real Estate Investment Trust Real Property
> **IRS** · Final regulations. · Published 2016-08-31 · Effective 2016-08-31 · 81 FR 59849
## Document
- **Document number:** 2016-20987
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 59849
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2016/08/31/2016-20987/definition-of-real-estate-investment-trust-real-property)
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