# Definition of Real Estate Investment Trust Real Property; Correction
> **IRS** · Correcting amendment. · Published 2016-10-05 · Effective 2016-10-05 · 81 FR 68934
## Document
- **Document number:** 2016-23991
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 68934
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2016/10/05/2016-23991/definition-of-real-estate-investment-trust-real-property-correction)
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