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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2018-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any REIT that is required to include in gross income amounts under §§ 951(a)(1) (except by reason of § 965), 951A(a), 986(c), 1291(a), 1293(a)(1), or 1296(a).

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▸Contents — Internal Revenue Bulletin 2018-40
Internal Revenue Bulletin 2018-40

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