StacksVerified U.S. regulatory reference

17 CFR §210.3-15

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)-(b) [Reserved]
  2. (c)The tax status of distributions per unit shall be stated (e.g., ordinary income, capital gain, return of capital).