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federal_register: 2016-20987

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-20987 Definition of Real Estate Investment Trust Real Property Rule This document contains final regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These final regulations provide guidance to real estate investment trusts and their shareholders. 2016-08-31 2016 8 https://www.federalregister.gov/documents/2016/08/31/2016-20987/definition-of-real-estate-investment-trust-real-property https://www.govinfo.gov/content/pkg/FR-2016-08-31/pdf/2016-20987.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These final regulations provide guidance to real estate investment...  

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