17 C.F.R. § 210.3-15

Special provisions as to real estate investment trusts.

Last amended: 2018Year: 2026Length: 42 wordsSubsections: 1Official source

Cite as 17 C.F.R. § 210.3-15 (2026)

(a)-(b) [Reserved] (c) The tax status of distributions per unit shall be stated (e.g., ordinary income, capital gain, return of capital). [45 FR 63687, Sept. 25, 1980, as amended at 50 FR 49532, Dec. 3, 1985; 83 FR 50199, Oct. 4, 2018]
17 C.F.R. § 210.3-15: Special provisions as to real estate investment trusts. | Justis AI