Finance & markets · 31/08/2016

Final Regulations Clarify Definition of Real Property for Real Estate Investment Trusts

The Internal Revenue Service (IRS) has issued final regulations that provide guidance on the definition of real property for real estate investment trusts (REITs) under the Internal Revenue Code (IRC). These regulations aim to clarify the definition of real property for REITs and their shareholders.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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