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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2008–68, 2008–52 I.R.B. 1373, provides temporary guidance regarding certain stock distributions by publicly traded real estate investment trusts (REITs). This revenue procedure amplifies and supersedes Rev. Proc. 2008–68 to extend the same treatment to publicly traded regulated investment companies (RICs).

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▸Contents — Internal Revenue Bulletin 2009-4
Internal Revenue Bulletin 2009-4

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