26 CFR Topic
Real Estate Investment Trusts
June 25, 2020
§
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
§
1.860-4
Claim for credit or refund
§
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
§
1.860-5
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
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