StacksVerified U.S. regulatory reference

26 CFR §1.856-9

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. A qualified REIT subsidiary, even though it is otherwise not treated as a corporation separate from the REIT, is treated as a separate corporation for purposes of:
    1. (1)Federal tax liabilities of the qualified REIT subsidiary with respect to any taxable period for which the qualified REIT subsidiary was treated as a separate corporation.
    2. (2)Federal tax liabilities of any other entity for which the qualified REIT subsidiary is liable.
    3. (3)Refunds or credits of Federal tax.
  2. (b)Examples. The following examples illustrate the application of paragraph (a) of this section:
  3. (c)Effective date. This section applies on or after April 1, 2004.