17 CFR § 210.3-15
Special provisions as to real estate investment trusts
April 15, 2021
(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]
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