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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Real Estate Investment Trusts |
§ 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.
Latest version.
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§ 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section 856(c)(7), as meeting the source-of-income requirements of paragraph (2) or (3) of section 856(c) (or both such paragraphs). The amount of the tax is determined in the manner prescribed in section 857(b)(5).
[T.D. 7767, 46 FR 11278, Feb. 2, 1981]