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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2008-48 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a REIT that seeks to apply the prohibited transaction safe harbor under § 857(b)(6)(C)(iii) or (D)(iv) for a taxable year that begins on or before July 30, 2008, and ends on or after July 31, 2008.

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▸Contents — Internal Revenue Bulletin 2008-48
Internal Revenue Bulletin 2008-48

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