Federal (United States) · Cfr annual
Real Estate Investment Trusts
40 sections
40 sections
- 26 C.F.R. § 1.856-0Revenue Act of 1978 amendments not included.Superseded
- 26 C.F.R. § 1.856-1Definition of real estate investment trust.Superseded
- 26 C.F.R. § 1.856-2Limitations.Superseded
- 26 C.F.R. § 1.856-3Definitions.Superseded
- 26 C.F.R. § 1.856-4Rents from real property.Superseded
- 26 C.F.R. § 1.856-5Interest.Superseded
- 26 C.F.R. § 1.856-6Foreclosure property.Superseded
- 26 C.F.R. § 1.856-6Foreclosure property.Superseded
- 26 C.F.R. § 1.856-7Certain corporations, etc., that are considered to meet the gross income requirements.Superseded
- 26 C.F.R. § 1.856-8Revocation or termination of election.Superseded
- 26 C.F.R. § 1.857-1Taxation of real estate investment trusts.Superseded
- 26 C.F.R. § 1.857-2Real estate investment trust taxable income and net capital gain.Superseded
- 26 C.F.R. § 1.857-3Net income from foreclosure property.Superseded
- 26 C.F.R. § 1.857-4Tax imposed by reason of the failure to meet certain source-of-income requirements.Superseded
- 26 C.F.R. § 1.857-5Net income and loss from prohibited transactions.Superseded
- 26 C.F.R. § 1.857-6Method of taxation of shareholders of real estate investment trusts.Superseded
- 26 C.F.R. § 1.857-7Earnings and profits of a real estate investment trust.Superseded
- 26 C.F.R. § 1.857-8Records to be kept by a real estate investment trust.Superseded
- 26 C.F.R. § 1.857-9Information required in returns of shareholders.Superseded
- 26 C.F.R. § 1.857-10Information returns.Superseded
- 26 C.F.R. § 1.857-11Non-REIT earnings and profits.Superseded
- 26 C.F.R. § 1.858-1Dividends paid by a real estate investment trust after close of taxable year.Superseded
- 26 C.F.R. § 1.860-1Deficiency dividends.Superseded
- 26 C.F.R. § 1.860-2Requirements for deficiency dividends.Superseded
- 26 C.F.R. § 1.860-3Interest and additions to tax.Superseded
- 26 C.F.R. § 1.860-4Claim for credit or refund.Superseded
- 26 C.F.R. § 1.860-5Effective date.Superseded
- 26 C.F.R. § 1.860A-0Outline of REMIC provisions.Superseded
- 26 C.F.R. § 1.860A-1Effective dates and transition rules.Superseded
- 26 C.F.R. § 1.860C-1Taxation of holders of residual interests.Superseded
- 26 C.F.R. § 1.860C-2Determination of REMIC taxable income or net loss.Superseded
- 26 C.F.R. § 1.860D-1Definition of a REMIC.Superseded
- 26 C.F.R. § 1.860E-1Treatment of taxable income of a residual interest holder in excess of daily accruals.Superseded
- 26 C.F.R. § 1.860E-2Tax on transfers of residual interests to certain organizations.Superseded
- 26 C.F.R. § 1.860F-1Qualified liquidations.Superseded
- 26 C.F.R. § 1.860F-2Transfers to a REMIC.Superseded
- 26 C.F.R. § 1.860F-4REMIC reporting requirements and other administrative rules.Superseded
- 26 C.F.R. § 1.860G-1Definition of regular and residual interests.Superseded
- 26 C.F.R. § 1.860G-2Other rules.Superseded
- 26 C.F.R. § 1.860G-3Treatment of foreign persons.Superseded