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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance regarding aspects of a taxpayer’s qualification as a real estate investment trust (REIT) in the context of transactions involving debt secured by real estate the fair market value of which has declined.

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▸Contents — Internal Revenue Bulletin 2011-5
Internal Revenue Bulletin 2011-5

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