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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2010-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2009–15, 2009–4 I.R.B. 356, amplifying and superseding 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) and regulated investment companies (RICs). This revenue procedure amplifies and supersedes Rev. Proc. 2009–15.

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▸Contents — Internal Revenue Bulletin 2010-3
Internal Revenue Bulletin 2010-3

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