Definition of Real Estate Investment Trust Real Property; Correction

tax-irs · IRS · Rule · Published 2016-10-05 · Effective 2016-10-05 · 81 FR 68934

Document

Document number: 2016-23991
Federal Register citation: 81 FR 68934
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-10-05
Effective date: 2016-10-05
Treasury docket: TD 9784

Abstract

This document contains corrections to final regulations (TD 9784) that were published in the Federal Register on Wednesday, August 31, 2016 (81 FR 59849). The final regulations that clarify the definition of real property for purposes of real estate investment trust provisions of the Internal Revenue Code (Code).

Source

Authoritative: Federal Register document
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