Real Estate Investment Trusts
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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…
- § 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.
- § 1.857-9 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.
- § 1.860-4 Claim for credit or refund.
- § 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…
- § 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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