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Rev. Proc. 2021-53

SECTION 4. EFFECT ON OTHER

Internal Revenue Bulletin 2021-51 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

This revenue procedure modifies Rev. Proc. 2017-45 solely with respect to distributions declared by a Publicly Offered REIT or Publicly Offered RIC on or after November 1, 2021, and on or before June 30, 2022.

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▸Contents — Internal Revenue Bulletin 2021-51
Internal Revenue Bulletin 2021-51

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