This document contains corrections to final regulations (TD 9784) that were published in the Federal Register on Wednesday, August 31, 2016 (81 FR 59849). The final regulations that clarify the definition of real property for purposes of real estate investment trust provisions of the Internal Revenue Code (Code).
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Definition of Real Estate Investment Trust Real Property; Correction
This document contains corrections to final regulations (TD 9784) that were published in the Federal Register on Wednesday, August 31, 2016 (81 FR 59849). The final regulations ...
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Federal Register Citation
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81 FR 68934
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“Definition of Real Estate Investment Trust Real Property; Correction,” thefederalregister.org (October 5, 2016), https://thefederalregister.org/documents/2016-23991/definition-of-real-estate-investment-trust-real-property-correction.