StacksVerified U.S. federal law reference

17 CFR §210.3-15 — -15 Special provisions as to real estate investment trusts.

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).