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Bulletin No. 2016–39 September 26, 2016

Internal Revenue Bulletin 2016-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2016–53, page 421. Section 2016 Section 45Q Inflation Adjustment Factor. This notice publishes the inflation adjustment factor for the carbon dioxide (CO2) sequestration credit under § 45Q for calendar year 2016.

T.D. 9784, page 402. Real estate investment trusts (REITs) have certain REIT qualification requirements. At least 75 percent of a REIT’s assets must be in real estate assets, cash and cash items, and government securities. A real estate asset includes real property and interests in real property. These regulations define real property for REIT purposes.

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▸Contents — Internal Revenue Bulletin 2016-39
Internal Revenue Bulletin 2016-39

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