Internal Revenue Service May 14, 2014 – Federal Register Recent Federal Regulation Documents

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Definition of Real Estate Investment Trust Real Property

Document Number: 2014-11115

Type: Proposed Rule

Date: 2014-05-14

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains proposed regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These proposed regulations provide guidance to real estate investment trusts and their shareholders. This document also provides notice of a public hearing on these proposed regulations.

https://regulations.justia.com/regulations/fedreg/2014/05/14/2014-11115.html