Internal Revenue Service July 9, 2014 – Federal Register Recent Federal Regulation Documents

Definition of Real Estate Investment True Real Property; Correction
Document Number: 2014-15873
Type: Proposed Rule
Date: 2014-07-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-150760-13) that was published in the Federal Register on Wednesday, May 14, 2014 (79 FR 27508), that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code.