Sections
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1.856-0
§ 1.856-0 Revenue Act of 1978 amendments not included. -
1.856-1
§ 1.856-1 Definition of real estate investment trust. -
1.856-2
§ 1.856-2 Limitations. -
1.856-3
§ 1.856-3 Definitions. -
1.856-4
§ 1.856-4 Rents from real property. -
1.856-5
§ 1.856-5 Interest. -
1.856-6
§ 1.856-6 Foreclosure property. -
1.856-7
§ 1.856-7 Certain corporations, etc., that are considered to meet the gross income requirements. -
1.856-8
§ 1.856-8 Revocation or termination of election. -
1.856-9
§ 1.856-9 Treatment of certain qualified REIT subsidiaries. -
1.856-10
§ 1.856-10 Definition of real property. -
1.857-1
§ 1.857-1 Taxation of real estate investment trusts. -
1.857-2
§ 1.857-2 Real estate investment trust taxable income and net capital gain. -
1.857-3
§ 1.857-3 Net income from foreclosure property. -
1.857-4
§ 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements. -
1.857-5
§ 1.857-5 Net income and loss from prohibited transactions. -
1.857-6
§ 1.857-6 Method of taxation of shareholders of real estate investment trusts. -
1.857-7
§ 1.857-7 Earnings and profits of a real estate investment trust. -
1.857-8
§ 1.857-8 Records to be kept by a real estate investment trust. -
1.857-9
§ 1.857-9 Information required in returns of shareholders. -
1.857-10
§ 1.857-10 Information returns. -
1.857-11
§ 1.857-11 Non-REIT earnings and profits. -
1.858-1
§ 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. -
1.860-1
§ 1.860-1 Deficiency dividends. -
1.860-2
§ 1.860-2 Requirements for deficiency dividends. -
1.860-3
§ 1.860-3 Interest and additions to tax. -
1.860-4
§ 1.860-4 Claim for credit or refund. -
1.860-5
§ 1.860-5 Effective date. -
1.860A-0
§ 1.860A-0 Outline of REMIC provisions. -
1.860A-1
§ 1.860A-1 Effective dates and transition rules. -
1.860C-1
§ 1.860C-1 Taxation of holders of residual interests. -
1.860C-2
§ 1.860C-2 Determination of REMIC taxable income or net loss. -
1.860D-1
§ 1.860D-1 Definition of a REMIC. -
1.860E-1
§ 1.860E-1 Treatment of taxable income of a residual interest holder in excess of daily accruals. -
1.860E-2
§ 1.860E-2 Tax on transfers of residual interests to certain organizations. -
1.860F-1
§ 1.860F-1 Qualified liquidations. -
1.860F-2
§ 1.860F-2 Transfers to a REMIC. -
1.860F-4
§ 1.860F-4 REMIC reporting requirements and other administrative rules. -
1.860G-1
§ 1.860G-1 Definition of regular and residual interests. -
1.860G-2
§ 1.860G-2 Other rules. -
1.860G-3
§ 1.860G-3 Treatment of foreign persons.