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