金融与市场 · 2014/5/141 分钟阅读
Definition of Real Estate Investment Trust Real Property
本地自动翻译 · 来源原始语言
摘要
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.