金融与市场 · 2014/7/91 分钟阅读
Definition of Real Estate Investment True Real Property; Correction
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摘要
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.