9 DCMR 173

173. REAL ESTATE INVESTMENT TRUSTS

Last amended: 2012Length: 66 wordsOfficial source

Cite as D.C. Mun. Regs. tit. 9, § 173

173 COMBINED REPORTING: REAL ESTATE INVESTMENT TRUSTS 173.1 Dividends-paid deduction. Under D.C. Official Code § 47-1803.03(a)(13) (2005 Repl.), a real estate investment trust shall be allowed a deduction from gross income of dividends paid by a real estate investment trust which qualify for the dividends-paid deduction under § 857 of the Internal Revenue Code. SOURCE: Final Rulemaking published at 59 DCR 10875, 10897 (September 14, 2012).