金融与市场 · 2016/10/51 分钟阅读
Definition of Real Estate Investment Trust Real Property; Correction
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摘要
This document contains corrections to final regulations (TD 9784) that were published in the Federal Register on Wednesday, August 31, 2016 (81 FR 59849). The final regulations that clarify the definition of real property for purposes of real estate investment trust provisions of the Internal Revenue Code (Code).